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Go to the link provided, basically a non biased research group and you'll find more data on who pays what, since 1980 (and before), than you ever could believe.
You'll probably find it isn't what you expect...the fact is and has been, that almost 50% of the people pay NOTHING and most of those actually get money back (through things like the earned income credit). Hence if that covers almost 50%, what could be mathamatically average?
But I think you better get a better understanding of what your asking...what is an "average American citizens earnings" in your mind? If it is under about $36K, after deductions and exclusions, their taxable income is much less and they pay very little as a percentage of that (there are really only a few tax rates to be considered) - with several children and a mortgage...likely paying 0.
Whereas, comparing someone earning say $75K with one earning much more, say 225K, may both pay at the same rate (likely 28%), the one with the 225K pays 3 times more....do they use more government services....get anything more than the one earning 75K? And I'll suggest it is likely that they actually use and receive less than the one making 25K and paying nothing!
http://www.taxfoundation.org/taxdata/show/250.HTML
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