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Fortunately they can sue for that. The Trump campaign didn’t pay anyone for what is essentially license to use the music they publish. Several individual artists can and have already stopped him from using their music because he stole it, repeatedly.
I’m just a millionaire. I’m worth diddly squat “on paper” because I intend to stay a millionaire. This isn’t a difficult fiscal apparatus to create. Billionaires have much more effective methods at their disposal.
It doesn’t matter what the tax rates are so long as the loopholes remain wide open and there’s very little enforcement.