Across all income levels, people have similar opinions on the tax system. The contrasts between the parties are far more pronounced: Democrats are generally critical of the tax system's fairness, whereas Republicans are more divided. About half of Republicans and Republican-leaning independents (48%) believe the tax system is moderately or extremely fair, while about half (51%) believe it is not very or not at all fair. 71 percent of Democrats and Democratic leaners, on the other hand, believe the federal tax system is not very fair or not at all fair, while just 29 percent say it is at least fairly fair.