Source?

According to the tax foundation 42% of all tax revenues come from the top 1% and 63% comes from the top 5%.

https://taxfoundation.org/publications/latest-federal-income-tax-data/

If you mean capital gains tax that’s a different story. Should be raised imo.

FYI here’s the tax mix by type: https://taxfoundation.org/publications/sources-government-revenue-united-states/#:~:text=Corporate income taxes accounted,U.S. tax revenue in 2021.&text=Source%3A OECD%2C “Revenue Statistics,taxes and property taxes.

Corporate taxes are low but the majority of filings are done at an individual. Every corporation distributes its income to shareholders by dividends or capital gains which are claimed on individual filings.

https://www.investopedia.com/terms/d/double_taxation.asp#:~:text=Double taxation refers to income,taxed by two different countries.