Following up on yesterday look at progressivity's tipping point: The Tax Policy Center released an article last week revealing that 65.9 percent of all "tax units" pay more payroll tax than income tax. The article notes that payroll tax is regressive with respect to current income -- the effective payroll tax rate falls as income rises. The income tax, in contrast, is progressive, even considering the deductions, loopholes, and other flattening provisions. Query: how long has the majority of taxpayers paid more in payroll than income tax, and whither is the trend tending?