Best tax day for rich since '30s

17%

That was the effective tax rate paid by the 400 Americans with the highest adjusted gross income in 2007, the most recent year with IRS data available. The figure is down from almost 30 percent in 2005. All in all, this April 15 could be the best tax day for the wealthy since the early 1930s - with top rates on ordinary income, capital gains, dividends, estates and gifts at or near historic lows.