Scenario one: Warren Buffet's secretary (making up some numbers here) makes $50K a year, twice the average salary for a secretary, and pays around 8K income tax, for an effective tax rate of 16%, And Warren Buffet pays $7000 in taxes.
Scenario two: Warren Buffet's secretary (making up some numbers here) makes $50K a year, twice the average salary for a secretary, and pays around 8K income tax, for an effective tax rate of 16%, And Warren Buffet pays $1,850,000 in taxes.