A new study from the Joint Committee on Taxation has found that individuals are paying a higher share of taxes than they have since 2007, while corporations are below their historic average, according to Reuters. The committee found, looking at 2014 numbers, income tax made up 8.1 percent of the overall gross domestic product. By contrast, federal corporate income tax accounted for 1.9 percent of GDP, and while this does represent a slight increase from two years ago, it is still below the 2.6 percent average that it has generally represented since 1950, said Reuters. This might have to do with the rise of alternate business structures: the number of U.S. corporate tax returns filed had shrunk from 2.18 million in 2000 to 1.64 million in 2012. On the other hand, sole proprietorships grew 31 percent in the same time period, from 17.9 million to 23.5 million, said Reuters. There has also been strong growth in the number of partnerships and S-corporations as well.