This Article examines that status quo to show that the “income” tax is dead, replaced by a universal wage tax in which payroll taxes add on to a wage/income tax to highly, and inescapably, burden labor while wealth is left off the hook of taxation altogether. This Article traces the century-long movement of our tax system from an income tax to a wage tax, culminating, to date, in President Trump’s Tax Cuts and Jobs Act of 2017. Liberals and progressives must change the way they think about tax in order to get non-taxpaying billionaires to pay anything at all.