In 2011, billionaire investment legend Warren Buffett penned an opinion piece in the New York Times, revealing that he paid a lower rate of tax than most of his employees.
The article highlighted how tax breaks are available only for the rich with resources to take advantage of them.
What followed was a 2012 proposal from former President Barack Obama to introduce a minimum tax rate to ensure that a person does not pay less than a specified percentage of their income in income tax.