> As you helpfully noted in your second half of your comment, high wealth, deliberately low income[0] means they are not in the top tax bracket[1] on the basis of their carefully calculated, tax-optimized income.

There is no optimization for anything actually, its just income. There's lots of different forms of taxes that the US government takes part in as you know. Quitting your day job removes the income part until distribution/settlement for any owned assets.

You can argue for a wealth tax, but conflating two separate concepts is not how you do it.