Next year, under the old tax law - that is, before Bush's cuts were put in place - the top 20% of all income earners would have paid 64% of all federal taxes, the CBO report shows. Under Bush's cuts, they pay 64.3%. That's a burden shift? As for the beleaguered middle class, the Heritage Foundation notes that this year, "because of the (Bush) cuts, the federal tax burden for the middle 20% of earners dropped from 16.5% to 14.6%." Excuse us, but that's called a tax cut.