&gt; Can the law not be modified to collect from corporations and trusts?<p>I would hope so too, but functionally the only way to do this efficiently would be to tax them all at the same rate (meaning no marginal brackets). Any time you introduce different brackets, you leave yourself open to gaming the system. People will gravitate towards solutions that maximize their wealth.<p>Flat rate tax systems are not politically popular, since everyone paying the same rate has been portrayed as regressive (and arguably so, given the reduced marginal value of more money), so I find it unlikely for a political solution to be tenable.<p>&gt; Well, the rules can change at any time.<p>Yes, well, starting a business in such a climate is sketchy. Just look at countries like Venezuela. You don&#x27;t want things to change, you want certainty and stability for long term economic growth.<p>&gt; Trickle down has proven not to work.<p>Really? Are the middle class living in poorer conditions than they were 100 years ago?<p>Wealth inequality is obviously destabilizing over a long period, and I agree that it would be better to live in a system that is inherently more stable and equal. However, if you look at inflation adjusted income or purchasing power, it&#x27;s been getting better and better for the middle class for most of our country&#x27;s history (flat the last 5 years, though).