a) We're talking about people with annual incomes in the tens and hundreds of millions. Their effective rate in a state like CA will be in the 40s or 50s.

b) The low effective rates published by the GAO and others are well known to be utterly false. Here's a primer: http://tax.org/TAXCOM/TAXBLOG.NSF/PERMALINK/MSUN-99DKXS?OPEN...

c) Again, we're talking about estates worth billions. 50% effective.

d) Talk to some tax accountants in other nations to get a feel for how strict US tax enforcement is. The differences are glaring and obvious. It'll also dispel any notions you had about the US tax rates being lower in practice.

2. Effective rates are higher due to closed loopholes and tighter enforcement and the inability to leave the US with ones assets.

3. I've lived in several different nations. You may be interested to know that, for example, the US government spends more on public healthcare per person than does the UK.