Ray Madoff (@raymadoff) profile picture

I teach law at Boston College Law School and am the author of The Second Estate: How the Tax Code Made an American Aristocracy.

Joined March 2010
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We’re told that taxing the ultra-rich won’t make a meaningful difference in addressing the national deficit. This is a myth. In THE SECOND ESTATE, I expose how our tax system lets the ultra-rich build enormous fortunes while ordinary Americans foot the bill. Out now.
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Why is it that the wealthiest Americans can accumulate billions without paying income taxes on that wealth? The answer is simple: our tax code treats wealth and income as two entirely different things. @business
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Thanks @nytimes for featuring my @ezraklein Show appearance on California’s proposed wealth tax. While I agree with their critique of its shortcomings, I believe there’s a better path to tax fairness which I outline in THE SECOND ESTATE! Paperback out now! @NatashaRSarin
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We need to stop talking about raising income taxes on the rich and start talking about changing the tax system itself.
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There's a fundamental difference between being a high earner and being wealthy. And our tax system treats the two very differently.
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Not long ago, the ultra-wealthy were celebrated as the people who could save the world. Today, that idea might get a very different reaction.
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We are having the wrong conversation about taxing the ultra-wealthy.
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Thank you @CBSNews for the feature! Read the full article here: cbsnews.com/news/proposition…
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Ray Madoff retweeted
Policy credibility comes from people willing to argue against their own personal interests. @raymadoff ‘s book is chock-full of illuminating ideas. @bethanymac12 and @zingales_ hosted a great summary podcast with Ray. Highly recommended for anyone interested in tax policy 🤓.
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Ray Madoff retweeted
Replying to @TheaMeiLee
@theameilee’s message post-Labor Day: This is our moment to think BIG.
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Ray Madoff retweeted
Democrats should not let themselves be baited into a useless debate over the abstractions represented by the words “socialism” and “capitalism.” Their focus should be on the shared work that social and economic reconstruction will require. My column nytimes.com/2026/07/19/opini…
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Excited to announce that this evening I will be in conversation with the great EJ Dionne at Bunch of Grapes Bookstore on Martha's Vineyard discussing my book The Second Estate: How the Tax Code Made an American Aristocracy. tinyurl.com/6nh6d3vw
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‘How To Actually Tax The Rich — ft. Ray Madoff’ Scott Galloway and Ed Elson sit down with Ray Madoff to break down how America's wealthiest avoid taxes — legally. They dig into the biggest loophole the ultrawealthy use to their advantage and discuss what it would actually take to fix a system that was designed to fail. Tags: @raymadoff @edels0n @ed_elson_ @profgalloway Ep👇
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"a self-employed person who earns 60,000 dollars will pay more than 13,000 dollars in federal income and payroll taxes. that is a significant burden."--Ray Madoff of Boston College Law, and author of The Second Estate: How the Tax Code Made an American Aristocracy, to @edels0n
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Ray Madoff retweeted
Prof. Ray Madoff, author of the acclaimed new book "The Second Estate," is named to the 2026 Time100 Philanthropy list of the 100 most influential people shaping the future of giving at a pivotal moment. See the list here: time.com/collection/time100-…
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