Reactivity of esters and acetate

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inaccensa

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EK says that it is difficult to reduce esters and acetates because the R group attached to the carbonyl carbon is more e- donating than the groups attached to aldehydes and ketones. The carbonyl it itself is strongly e- withdrawing, since all 4 functional groups have the carbonyl, we can't use that for comparison. Now esters and carboxylic acid also have an addtional oxygen, which exerts e-withdrawing effects. But how do you really compare the alkyl groups of ethanal and acetic acid. They are essentially the same, the difference is the extra oxygen in acetic acid.
 
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