Yes, the cut has to be somewhere, but this may not be it. Some at those income levels, in those professions are still paying a lot for things like malpractice insurance and student loans – becoming a lawyer or doctor (and, in some cases staying one) can be incredibly expensive.

There has to be a notion of net income after employment costs (including applicable student loans) – that might get you closer to those who have the means and motivation to hide their incomes.