I agree with the idea that the super-wealthy should pay at least the same percentage tax rate as the middle class.  But the so-called Buffet Rule is, per se, only a small part of the solution in addressing the growing inequality in the United States.  Thus I support a restructured capital gains tax (see the Issues section) and a Financial Transactions Tax  http://en.wikipedia.org/wiki/Financial_transaction_tax.  Investment is a needed part of a healthy economy.  But what caused the financial crisis and recession was much closer to Wall Street titans gambling than it was to long-term investment.  Part of the answer must be restructuring taxes and updating regulatory authority to avoid another Minsky Moment http://www.investopedia.com/terms/m/minskymoment.asp#axzz1YxhDHqSS