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Even The Wall Street Journal Raises Alarm Now Over Billionaires’ Low Taxes. The ‘Buy Borrow Die’ Strategy Is Under Scrutiny

Even the Wall Street Journal is warning that billionaire tax avoidance is no longer just a political talking point. It is becoming an economic risk.

In a recent column, the paper argued that as more wealth concentrates at the very top, the U.S. economy is growing increasingly dependent on a narrow slice of ultra-wealthy households.

If their stock portfolios fall sharply in the next market correction, the effects could ripple through consumer spending and the broader economy.

At the same time, CNBC reported that America’s so-called “K-shaped” economy is now a structural feature, not a temporary phase that followed the pandemic.

Moody’s chief economist Mark Zandi said, “This is not a cyclical or temporary phenomena. This is a structural, fundamental issue.”

Together, the data points tell a clear story. Wealth inequality is widening.

Billionaires are pulling further ahead. And the way they are taxed is under renewed scrutiny.

Wealth Is Concentrating At The Top

Federal Reserve data show that the top 1% of Americans now hold nearly 32% of total U.S. wealth, a record.

The top 0.1% alone control more than 14%. Meanwhile, the bottom half of households own just 2.5% of total wealth, down from 3.5% in 1990.

CNBC cited a separate measure of inequality, the Gini coefficient, which sits at a 60-year high.

Labor’s share of gross domestic product has fallen to its lowest level in more than 75 years.

In other words, workers are getting a smaller slice of a growing economic pie.

The divide shows up clearly in spending patterns. Airlines are racing to expand luxury seating while fast-food chains lean into value meals.

Households earning under $75,000 are spending less on travel and experiences than before the pandemic. Those earning above $150,000 are spending more.

Moody’s data show the top 20% of earners account for nearly 60% of total consumer outlays, up from about 50% in the early 1990s.

The remaining 80% have struggled to see spending outpace inflation.

Zandi described the stagnation for most Americans in stark terms:

“Their standard of living has not budged since the pandemic hit. It’s just disconcerting.”

Why Billionaire Taxes Are Different

One of the most common arguments against raising taxes on the wealthy is that the top 1% already pay roughly 40% of federal income taxes.

But billionaires often do not rely on traditional income.

Instead of taking large salaries, many are compensated in stock. Rather than selling shares and triggering capital gains taxes, they borrow against their holdings to fund their lifestyles.

The interest paid on those loans is typically lower than the tax bill would be if they sold.

Over time, appreciated assets are passed to heirs. Thanks to the step-up in basis rule, those assets are reset to market value at death, minimizing capital gains taxes.

This approach is often called “buy, borrow, die.”

According to a working paper from the National Bureau of Economic Research cited by the Journal, the 400 wealthiest Americans face an effective tax rate of about 24%. Top wage earners face roughly 45%.

Ray Madoff, a law professor at Boston College, told the Journal that the tax code has helped create a modern aristocracy.

She said, “Very well-off Americans with high incomes have come to see themselves in the same camp as the very rich, even though their interests align much more with the middle class.”

The Economy’s Fragile Foundation

Economists say the broader concern is not just fairness. It is stability.

If consumer spending depends heavily on the wealthiest households, economic growth becomes more vulnerable to stock market swings.

Zandi warned that today’s economy rests on a narrow base of strength.

“It doesn’t feel like the economy’s perched on a strong foundation,” he said. “It’s perched on a few poles that are sticking up. If one of those poles gets knocked out, then the whole economy gets knocked down.”

The stock market has surged more than 130% since March 2020, disproportionately boosting higher-income households who are more likely to own equities.

At the same time, layoffs rose sharply in 2025, and concerns about artificial intelligence displacing workers are mounting.

Joe Brusuelas, chief economist at RSM, traced the roots of today’s divergence back decades, particularly after the Great Recession.

He said it “created the conditions for the winner-take-all economy that emerged in its aftermath.”

The Debate Is Not Going Away

Even if specific wealth tax proposals struggle to pass, the larger debate is intensifying. As fiscal pressures mount and inequality widens, pressure for tax reform is likely to grow.

The Journal made clear that the issue is no longer confined to populist rhetoric.

When one of the country’s leading financial newspapers raises concerns about billionaire tax avoidance and economic fragility, it signals that the conversation has shifted.

The “buy, borrow, die” strategy, once discussed mainly in policy circles, is now squarely in the public debate.

The underlying question is whether an economy powered increasingly by a small group of ultra-wealthy households can remain stable over time. Economists are not convinced it can.

And as Zandi said, the divide shaping the modern American economy is not temporary. It is structural.

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Adrian Volenik
Adrian Volenik
Adrian Volenik is a writer, editor, and storyteller who has built a career turning complex ideas about money, business, and the economy into content people actually want to read. With a background spanning personal finance, startups, and international business, Adrian has written for leading industry outlets including Benzinga and Yahoo News, among others. His work explores the stories shaping how people earn, invest, and live, from policy shifts in Washington to innovation in global markets.

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