During 2015, the Smiths and the Jones both filed joint tax returns. For the tax year ended December 31, 2015, the Smiths' taxable income was $116,000, and the Jones had total taxable income of $58,000.

a. Using the federal tax rates given in Table 1.2 for married couples filling joint returns, calculate the taxes for both the Smiths and the Jones.

Taxable Income Tax Rates Joint Returns 10% $0 to $18,150 15% $18,151 to $73,800 25% $73,801 to $148,850 28% $148,851 to $226,850 33% $226,851to $405,100 35% $405,101 to $457,600 39.6% Over $457,600

b. Calculate and compare the ratio of the Smiths to the Jones taxable income and the ratio of the Smiths to the Jones' taxes. What does this demonstrate about the federal income tax structure?