Ideas

A calculator in front of a blue background with the faces of Elon Musk, Larry Ellison, Mark Zuckerberg, and Jeff Bezos on it’s screen
Illustration by Alisa Gao / The Atlantic. Sources: Aaron Schwartz / Sipa / Bloomberg / Getty; Michel Euler / AP; Taylor Hill / Getty.

How to Tax Billionaires

Step one: Abolish the estate tax. No, really.