I think “top income earners” might be misleading? For the people in the article who donate say 40mil to their foundation and write off that 40mil from their in

I think “top income earners” might be misleading? For the people in the article who donate say 40mil to their foundation and write off that 40mil from their income… if they earned 30mil that year, would they still be counted as a top 1% earner for the year in your metrics? I think you’re right overall about top 50% and top 1%, but I think as you consider ultra wealthy people it might not be as simple (or at least i wonder about more edge cases; maybe I’m wrong)