Yes. In fact anyone earning that much has already shifted away from ordinary income. Famously, this is what Warren Buffet does to pay a lower tax rate than his secretary. The solution is taxing capital gains the same as ordinary income.<p>The next level beyond that is to shift earnings into personal corporations which are taxed at a corporate tax rate and enjoy other protections. This is like what Zuckerburg recently did.<p>The final dodge is to move earnings overseas much like most corporations do today.<p>With enough money there are always loop holes to exploit. I&#x27;m in favor of closing as many as possible. If there&#x27;s someone out there rich enough to found their own sovereign nation in the Pacific, there&#x27;s not much we can do about that.