Per Capita Income
- It includes every man, woman, and child. 
- Purportedly $64k in the USA . This is highly misleading, as this is skewed significantly towards the upper range, as $64k for every man, woman, and child would mean everyone is living like a king
American Pie Chart
Top 1% in the USA have 43% of the wealth, and bottom 80% have 7% of the wealth in 2010. Source: . Gee, is there something wrong with this picture?
Is Taxation Fair based on Income Bracket?
If we believe the above graph and the graph below  -
Then the conclusion is:
Taxation in the USA indeed appears to be quite fair for personal income tax - because the top 1% have about 40% of the wealth, and they pay about 40% of the total income taxes.
Is that a fair assessment?