I assume you you wish to ignore that payroll taxes fund a retirement benefit and a health insurance benefit ?
BTW, if you calculate total taxes paid as a percent of total income from all sources, which income levels do you think currently pay the proportionately higher rates?
Before playing this game to we include all taxes both direct and indirect that Microsoft will pay ? Do we recognize that Gates and his stockholders will pay income tax twice on the income distributed and will pay an estate tax on income not distributed ? Do we give ample credit to the value of retirement benefits that accrue to those who pay payroll tax ?
Or do we only play the game with your defined terms ?
Let's use your terms.
P.S. I'll bet Bill Gates is happy he has you to point out about his double taxation. But are you aware, that if Microsoft expensed options they have lost money for the last 10 years