Salary over time does not equal net worth. She might get most of her money via dividends. Dividends are taxable at capital gains rates that are only 15%. Self employment tax alone is 15.3%, and then income tax is calculated after that. It's a loophole the rich have created for themselves by lobbying Congress. The simple solution is to tax corporations at the individual rate. Remember the supreme court said they are individuals. I guarantee individual rates would drop quickly.