<P> Who are these lucky duckies? They are the beneficiaries of tax policies that have expanded the personal exemption and standard deduction and targeted certain voter groups by introducing a welter of tax credits for things like child care and education . When these escape hatches are figured against income, the result is either a zero liability or a liability that represents a tiny percentage of income . </P> <P> The worry of the Journal's editorialist was that "as fewer and fewer people are responsible for paying more and more of all taxes, the constituency for tax cutting, much less for tax reform, is eroding . Workers who pay little or no taxes can hardly be expected to care about tax relief for everybody else . They are also that much more detached from recognizing the costs of government ." </P> <P> For example, according to the editorial: </P> <P> Say a person earns $12,000 . After subtracting the personal exemption, the standard deduction and assuming no tax credits, then applying the 10% rate of the lowest bracket, the person ends up paying a little less than 4% of income in taxes . It ain't peanuts, but not enough to get his or her blood boiling with tax rage . </P>

Where did the phrase lucky duck come from