The rich are paying more in taxes than ever before, and low-income families aren’t paying as much as they have in the past, according to a new report.

An analysis by the Washington, DC-based Tax Policy Center found income, payroll, corporate and estate taxes are among the highest they’ve been since 1979, when the Congressional Budget Office began tracking the data.

The top 1 percent of households — averaging $1.4 million annually — pay nearly 36 percent of their monthly income while the top 20 percent of earners pay an average of 27 percent of their income in federal taxes.

The middle 20 percent of households — making $46,600 a year on average — pay about 13.8 percent of their income, the TPC report found. By comparison, the average rate for that group over the past 30 years was around 16 percent.

Meanwhile, families in the bottom 20 percent of households won’t pay any federal taxes and may instead received payments from the government for filing.A new tax law passed by Congress last month increased the top tax rate from 35 percent to 39.6 percent on taxable income above $400,000 for individuals and $450,000 for married couples.

“My sense is that high-income people feel abused by being targeted always for more taxes,” Roberton Williams, a fellow at the Tax Policy Center, told the Associated Press. “You can understand why they feel that way.”

Liberals say rich families can afford to pay higher taxes.

Conservatives say continually raising taxes discourage the wealthy from investing and have long-term economic effects.