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This may not be the direct answer but is an estimate from a quick look at IRS records. For FY06 - 0.8% of of individual tax returns had an AGI > 286,000.The top 1% had somewhere between 19 and 30% of the total AGI. The data I looked at cut by bracket so it is difficult to do a cut at exactly the 1% mark. see www.irs.gov/taxstats

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Q: What is the percent of total wages paid to the top 1 of wage earners?
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