富人根本就不付income tax， 税率拉到100%都没用

早就扫盲多少遍了。。

股票不套现，

需要用钱的时候，拿这些股票进行抵押贷款，

不但不用交income tax，利息还能抵税

IRS是SB，美国税法存在大量loophole，这不是常识吗？

川粉为了洗地，竟然连这种常识都要挑战？？

Buy-Borrow-Die这都已经讨论多少年了，你是完全不接触金融，所以完全没半点基本概念？

Say you own a successful business—so successful that your stake in it is worth $1bn. How should you fund your spending? If you pay yourself a wage of $20m a year, the federal government will collect 37%, or some $7.4m. So perhaps you should take a salary of $1 and sell $20m-worth of shares. If these were gifted to you upon founding the firm, the entire sum represents capital gains and will be taxed at 20%, which would mean a $4m hit. What if, instead, you called up your wealth manager and agreed to put up $100m-worth of equity as collateral for a $20m loan. In 2021 the interest rate on the loan might have been just 2% a year, meaning that returns from holding the equity, rather than selling it, would easily have covered the cost of servicing the borrowing. Because the proceeds of loans, which must be eventually repaid, are not considered income, doing so would have incurred no tax liability at all.

The strategy is even more compelling once the “stepped-up basis” is considered. When the holder of an asset dies, the value for capital-gains assessments is “stepped up” from its purchase cost to its value at the time of death. In this way, “buy, borrow, die” does not simply defer capital-gains taxes—it can eliminate them entirely. Nothing is paid on gains made between the original purchase of an asset and the value at the death of the original holder.

At Morgan Stanley and Bank of America (BoA), both of which run large wealth-management businesses, the total value of securities-backed loans to clients leapt from around $80bn in 2018 to almost $150bn in 2022.

Banks are more than happy to make such loans. As lending tends to be collateralised by securities that can be easily seized and sold, it is treated as low-risk by regulators.

https://www.economist.com/finance-and-economics/2024/06/20/americas-rich-never-sell-their-assets-how-should-they-be-taxed