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thomblake comments on Optimal Employment - Less Wrong
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FWIW, when I wasn't making much money, my income tax was 0, and tax credits (such as EIC) meant that I was returned more money than was deducted.
Even after accounting for SS and Medicare taxes? (IIRC, student workers don't have to pay SS.)
I'm not sure about those, but it would have been close some years. If I'm not mistaken (source), SS and Medicare are something like 7.6%, and looking at a rather high-paying year out of the bunch I paid about negative 3.6% in taxes. I probably did better than that in years with less money.