Two new reports highlight just who is paying taxes. One report shows 61 percent of U.S. controlled corporations paid no taxes between 1996 and 2000.

The Congressional Budget Office has updated a report showing effective tax rates for the four largest sources of federal revenues --individual income taxes, corporate income taxes, payroll taxes, and excise taxes -- as well as the total effective rate for the four taxes combined for 1979 through 2001. Additionally, the General Accounting Office also released a report on April 2, showing that more than half of U.S. corporations paid no federal income tax between 1996 and 2000.