Warren Buffett doesn't have a significant income, so once again he's advocating taxes for other people.<p>If he holds true to form, he's also got a way to make money from other people paying higher tax rates. (He has investments that depend on the estate tax and has arranged things so his estate won't be taxed.)<p>If he think that his tax rate isn't high enough, he's free to write a check.<p>How about a tax that will hit him? For example, he likes to hold stocks "forever" and does a lot of tax-free exhanges, so there's "never" any tax on the gains. Why not require holding companies, like Berkshire, to do a "wash sale" and pay the resulting taxes on the oldest 5-10% of their portfolio every year. That way Buffet would pay some of the taxes that he thinks other people should pay.