They could, but don’t typically have the resources to do so. Rich people might avoid paying taxes because they have no income, but rather because the value of their company grows. A middle class person could have a company, and could also not take a salary, but that is not very common. A rich company could save a lot of money on taxes by deducting things as business expenses. A regular person can do that as well, but their expense would be a lot smaller on average.
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