Scott Hodge, president of the Tax Foundation, a Washington research group, said the numbers represent a massive redistribution of the nation's wealth.

"I don't think the tax code should be used to redistribute wealth around the country," Hodge said. "It should simply be a tool to pay for government programs."

Why not redistribute wealth? asked James Horney, director of federal fiscal policy at the Center on Budget and Policy Priorities, a Washington think tank.

"I think it is appropriate for people doing well to pay a higher share of their income (in taxes) than those at the bottom," Horney said.

Among the other findings:

• Nearly half of all federal spending went for Social Security, Medicare and Medicaid, a percentage that is likely to increase as Baby Boomers near retirement age.

• Taxpayers in the District of Columbia paid the most federal taxes per person ($31,250), and received the most federal spending per person ($65,044). However, federal spending for Washington is inflated because many federal employees who work in the city live in Virginia or Maryland. The census counts federal salaries where they are paid, not where those receiving them live.

• Among the states, Delaware paid the most federal taxes per person, at $15,714. Alaska received the most federal spending per person, at $13,916.

• West Virginia paid the least in taxes, at $3,015 per person. The national average was $7,652 per person.

• Nevada received the least amount of federal spending per person, at $5,840. The national average was $7,706.