Scores of people with enormous wealth are paying relatively little, if
anything, in taxes. Billionaires — and those with fortunes that are merely
in the hundreds of millions — can avoid taxes legally, using loopholes that
are unavailable to the rest of us.

The income tax is for working people. So is the payroll tax — which wage
earners and their employers pay into Social Security and Medicare, week
after week. The payroll tax and the income tax corral nearly everybody who
holds down a job.

Then there are the superrich. They live by another set of rules. The
wealthiest people in the United States pay taxes on a minuscule proportion
of their income, and some avoid the income tax and payroll tax entirely,
says Ray Madoff, an expert on taxes at Boston College Law School. Much of
their staggering wealth — assets including cash, stock, bonds, gold, art
collections, homes, yachts and every other valuable thing they have already
accumulated — is barely taxed, she says.

Professor Madoff has written a persuasive book, “The Second Estate: How the
Tax Code Made an American Aristocracy.” She says billionaires in the United
States can be virtually exempt from taxes, like the French aristocracy
before the revolution of 1789.

The superrich don’t need to bother with paychecks or 401(k) withdrawals.
There are much better ways for them to minimize taxes and, perhaps, avoid
paying them entirely.

*https://www.nytimes.com/2026/03/15/business/billionaire-income-tax-loopholes.html
<https://www.nytimes.com/2026/03/15/business/billionaire-income-tax-loopholes.html>*


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