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What Trump Means by ‘Impartial Justice’

The Atlantic

www.theatlantic.com › newsletters › archive › 2025 › 03 › donald-trump-el-salvador-brown-university-professor-judges › 682080

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This is an edition of The Atlantic Daily, a newsletter that guides you through the biggest stories of the day, helps you discover new ideas, and recommends the best in culture. Sign up for it here.

On Friday, President Donald Trump delivered an unusual speech at the Justice Department. Between fulminating against his political adversaries and long digressions about the late basketball coach Bob Knight, Trump declared, “We’re restoring fair, equal, and impartial justice under the constitutional rule of law.”

Then his administration spent the weekend proving otherwise.

People who believe the press is overhyping the danger to rule of law posed by the current administration have pointed out that although administration officials have repeatedly attacked the judicial system, the White House has not actually defied a judge.

But that may not be the case anymore, or for much longer. On Saturday in Washington, D.C., Judge James Boasberg issued a temporary restraining order barring the federal government from deporting Venezuelan immigrants to El Salvador, which it was seeking to do using a 1798 law that bypasses much due process by declaring an enemy invasion. Nonetheless, hundreds of Venezuelans alleged by the administration to be connected with the gang Tren de Aragua landed in El Salvador, where authoritarian President Nayib Bukele has agreed to take them. Separately, a federal judge in Massachusetts is demanding to know why Rasha Alawieh, a Lebanese doctor at Brown University’s medical school, was deported despite a valid visa and a court order temporarily blocking her removal.

The White House insists that it did not actually defy Boasberg’s judicial order, but its arguments are very hard to take at face value. “The Administration did not ‘refuse to comply’ with a court order,” White House Press Secretary Karoline Leavitt said in a statement. “The order, which had no lawful basis, was issued after terrorist [Tren de Aragua] aliens had already been removed from U.S. territory.” She’s trying to have it both ways—the order is unlawful, but also we didn’t ignore it. “The written order and the Administration’s actions do not conflict,” Leavitt said.

Although Boasberg’s written order did not specify, the judge told attorneys during the Saturday hearing that “any plane containing these folks that is going to take off or is in the air needs to be returned to the United States.” Politico reports that the plane left during a break in the hearing, as though the government was angling to get out just ahead of any mandate. During a briefing today, Leavitt also questioned whether the verbal order held the same weight as a written order, which is a matter of settled law. During a hearing early this evening, Boasberg seemed incredulous at the Justice Department’s arguments, calling one a “heck of a stretch.”

In the Boston case, a Customs and Border Protection official said in a sworn declaration that the agency had not received formal notification of the judge’s order when it deported Alawieh. CBP said in a statement yesterday that “arriving aliens bear the burden of establishing admissibility to the United States.”

The statements of Trump administration officials elsewhere make it even harder to take their actions as anything other than attempting to defy judges. Salvadoran President Bukele posted a screenshot of a New York Post story about the judge’s order on X with the commentary, “Oopsie … Too late” and a laughing-crying emoji. Chief Bureaucrat Elon Musk replied with the same emoji, and Secretary of State Marco Rubio shared Bukele’s post from his own account. “Border czar” Tom Homan appeared on Fox News this morning and said, “We’re not stopping. I don’t care what the judges think. I don’t care what the left thinks. We’re coming.”

These actions should be terrifying no matter who is involved. The fact that Tren de Aragua is indeed a vicious gang doesn’t nullify the law—the administration’s claim that the U.S. is contending with a wartime invasion is ridiculous on its face. Even more important is whether the White House decided to snub a ruling by a federal judge. Nor do customs officials’ claims in court filings that they found “sympathetic photos and videos” of Hezbollah leaders on Alawieh’s phone, or that she told them she had attended the Hezbollah leader Hassan Nasrallah’s funeral, mean the law doesn’t apply. For all we know, her actions may well justify her deportation. (Of course, we have little way of assessing any of these allegations clearly, because the administration has sidestepped the usual judicial proceedings in both cases. A lawyer for Alawieh’s family hasn’t commented on the allegations.) What matters is that the executive branch acted despite a judge’s order.

This is what we might call the Mahmoud Khalil test: No matter whether you think someone’s ideas or actions are deplorable, once the executive branch decides it doesn’t have to follow the law for one person, it has established that it doesn’t have to follow the law for anyone. After Khalil was arrested, Trump said that he was “the first arrest of many to come.” No one should have any illusion that the list will stop with alleged Tren de Aragua members. Throughout his career, Trump has tested boundaries and, if allowed to do so, pushed further. His actions at the start of this term show that he is more emboldened than ever, and traditionally institutionalist figures such as Rubio seem eager to abet him.

Watching Trump’s DOJ address, supposedly about law and order, offers some ideas of who else he might target while ignoring the law. So do his social-media accounts. This morning on Truth Social, Trump claimed that former President Joe Biden’s pardons of Liz Cheney and other members of the House January 6 Committee were not valid. “The ‘Pardons’ that Sleepy Joe Biden gave to the Unselect Committee of Political Thugs, and many others, are hereby declared VOID, VACANT, AND OF NO FURTHER FORCE OR EFFECT, because of the fact that they were done by Autopen,” Trump wrote. “In other words, Joe Biden did not sign them but, more importantly, he did not know anything about them!”

Trump wouldn’t bother with this if he didn’t hope to prosecute the people involved. Although Biden’s pardons were controversial because they were issued preemptively, the idea that an autopen, which allows the user to sign remotely, would invalidate them is concocted out of thin air. (Nor has Trump provided evidence that Biden did in fact use an autopen in these cases.) The Justice Department’s Office of Legal Counsel wrote a justification for the practice in 2005, and presidents have been using them to sign legislation since 2011, without serious incident. The Supreme Court could conceivably rule in favor of Trump’s view—the justices have adopted other long-shot Trump claims—but it is hard to imagine, and would be a real departure.

When Trump speaks about law and order, he means it very narrowly. He believes in swift justice for his adversaries, with or without due process of the law; meanwhile, he believes his actions should not be constrained by law, the Constitution, or anything else that might cause him problems, and he has used pardons prolifically to excuse the actions of his friends and allies, whether Paul Manafort and Roger Stone or January 6 rioters. Plenty of presidents have been frustrated by the limitations of the law. Richard Nixon even claimed, years after leaving office, that any action by the president, as head of the executive branch, is de facto legal. But no president until now has so aggressively or so frequently acted as though he didn’t need to follow the law’s most basic precepts.

Back in November, my colleague Tom Nichols invoked the Peruvian politician Óscar Benavides. Though he’s little known in the United States, here are a few striking facts about him: He served as president twice, first coming to power not through a popular election but through appointment by an elected assembly. Some years later, he returned to the presidency as an unabashed authoritarian. (Hmm.) “For my friends, everything; for my enemies, the law,” goes a quote sometimes attributed to Benavides. It could be the motto of the Trump administration over the past four days.

Related:

The ultimate Trump story Mahmoud Khalil’s detention is a trial run.

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Franklin Foer on Columbia University’s anti-Semitism problem The lesson Trump is learning the hard way How Republicans learned to love high prices

Today’s News

At least 42 people died after a powerful storm system hit central and southern U.S. states over the weekend, according to officials. The Energy Department, EPA, and NOAA started hiring back probationary employees after federal judges recently ruled that their firings were illegally carried out and ordered their reinstatement. Donald Trump and Russian President Vladimir Putin are scheduled to speak on the phone tomorrow about a cease-fire with Ukraine. Trump said yesterday that he expects the conversation to include discussions about Ukraine’s power plants, and that there have already been talks about “dividing up” Ukrainian assets.

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Evening Read

Illustration by Jonelle Afurong / The Atlantic. Sources: Marsell Gorska Gautier / Getty; naumoid / Getty.

Sex Without Women

By Caitlin Flanagan

What a testament to man—how noble in reason, how infinite in faculties!—that he continued doing anything else after the advent of online porn. Plenty of women, of course, consume and enjoy or create and profit from porn—people of every sexual orientation and gender identity do. But the force that through the green fuse drives the flower (and the money) is heterosexual male desire for women. And here was porn so good, so varied, so ready to please, so instantly—insistently—available, that it led to a generation of men who think of porn not as a backup to having sex, but as an improvement on it. They prefer it.

Read the full article.

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Stephanie Bai contributed to this newsletter.

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The Ultimate Trump Story

The Atlantic

www.theatlantic.com › politics › archive › 2025 › 03 › trump-alien-enemies-act › 682068

Less than a month into the second Trump administration, the White House began publicly toying with the idea of defying court orders. In the weeks since then, it’s continued to flirt with the suggestion, not ignoring a judge outright but pushing the boundaries of compliance by searching for loopholes in judicial demands and skirting orders for officials to testify. And now the administration may have taken its biggest step yet toward outright defiance—though, as is typical of the Trump presidency, it has done this in a manner so haphazard and confused that it’s difficult to untangle what actually happened. But even amid that haze, so much is very clear: Donald Trump’s most dangerous tendencies—his hatred of immigrants; his disdain for the legal process; his willingness to push the boundaries of executive authority; and, newly, his appetite for going to war with the courts—are magnifying one another in a uniquely risky way.

The case in question involves Trump’s invocation of the Alien Enemies Act to accelerate deportations of Venezuelan migrants without going through the normal process mandated by immigration law. The statute, which is almost as old as the country itself, has an unsavory pedigree: It was passed in 1798 along with the notorious Alien and Sedition Acts, part of a crackdown on domestic dissent in the midst of rising hostilities between France and the fledgling United States. Before this weekend, it had been used only three times in the country’s history. On Friday, at a speech at the Justice Department—itself a bizarre breach of the tradition of purportedly respecting the department’s independence from the president—Trump hinted that he would soon be invoking the statute, this time against migrants whom the administration had deemed to be members of the Venezuelan gang Tren de Aragua.

From here, the timeline becomes—perhaps intentionally—confusing. At some point over the ensuing 24 hours, though it remains unclear exactly when, Trump signed an executive order to that effect. Before that order was even public, the ACLU filed suit in federal court seeking to block the deportation of five Venezuelans who it believed might be removed. (In a sickening twist, several of the plaintiffs say they are seeking asylum in the United States because of persecution by Tren de Aragua.) By 5 p.m. on Saturday, Judge James Boasberg of the U.S. District Court for the District of Columbia had convened a hearing over Zoom. Things had happened quickly enough that the judge apologized at the beginning of the hearing for his casual appearance; he had departed for a weekend away without packing his judicial robes.

[Read: ICE isn’t delivering the mass deportation Trump wants]

Thanks to the Alien Enemies Act’s age and sparse use, many of the legal questions around its invocation are novel, and Boasberg admitted to struggling to make sense of these issues so quickly. The broad authority to rapidly remove noncitizens clearly appealed to Trump, who has always been adept at identifying and exploiting grants of executive power that allow him to put pressure on the weak points of the constitutional order. In an additional twist, the administration announced that it would be using this authority not just to deport supposed members of Tren de Aragua who lack U.S. citizenship or permanent residency, but to send them to a horrific Salvadorean mega-prison established by El Salvador’s president, Nayib Bukele, the self-professed “coolest dictator in the world.”   

The problem with this clever scheme, as the ACLU argued during the Saturday-evening hearing, is that the Alien Enemies Act does not actually apply to this situation. The statute provides the president with the authority to detain and quickly remove “all natives, citizens, denizens, or subjects” of a “hostile nation or government” in the event of a declared war against the United States or an “invasion or predatory incursion.” The United States is, obviously, not at war with Venezuela; Tren de Aragua, against which the executive order is directed, is not a “nation or government”; and in no reasonable sense is an invasion or incursion taking place. Trump is attempting to get around these many problems by proclaiming Tren de Aragua to be “closely aligned” with Venezuelan President Nicolás Maduro, to the extent that the gang and the Venezuelan government constitute a “hybrid criminal state.” Building on several years of unsuccessful right-wing legal efforts to frame migration across the U.S.-Mexico border as an “invasion,” the executive order likewise frames Tren de Aragua’s presence within the United States as an “invasion or predatory incursion.”

These claims range from weak to laughable, and that’s before we consider the range of other legal problems raised by Trump’s use of the law. The best card the government has to play is the argument that courts simply can’t second-guess the president’s assertions here, based on a 1948 case in which the Supreme Court found that it couldn’t evaluate President Harry Truman’s decision to continue detaining a German citizen under the Alien Enemies Act well after the end of World War II. But the circumstances of that case, Ludecke v. Watkins, were substantially different from the circumstances today. During Saturday’s hearing, Judge Boasberg concluded that the ACLU had made a strong argument that the Alien Enemies Act can’t be invoked against a gang. At the ACLU’s request, the judge not only issued a temporary order barring deportation of the five plaintiffs under the Alien Enemies Act, but also blocked the administration from removing any other Venezuelan migrants from the country on those grounds while litigation continues.

[Quinta Jurecic: What if the Trump administration defies a court order?]

If the chain of events ended there, this would be a familiar narrative about Trump’s hostility to immigration and his penchant for making aggressive arguments in court. But there is another layer to this story that moves it into the territory of potential crisis. While the timeline remains confused, it appears that at least three planes traveled from the U.S. to El Salvador on Saturday evening, two of them departing during the hearing; all three flights arrived in El Salvador (following stopovers in Honduras) after Boasberg issued both oral and written rulings barring the deportations. A White House spokesperson confirmed to The Washington Post that 137 people on the flights had been deported under the Alien Enemies Act.

President Bukele has adopted a posture of smug mockery toward the court: “Oopsie … Too late,” he posted on X yesterday morning, with a screenshot of a news story about the judge’s ruling. Secretary of State Marco Rubio shared the post. But the Trump administration can’t seem to decide what exactly happened and whether or not what happened was a gutsy commitment to presidential power or, instead, a terrible mistake. An Axios story published last night quotes a jumble of anonymous officials apparently at odds with one another: “It’s the showdown that was always going to happen between the two branches of government,” one official said, while another frantically clarified, “Very important that people understand we are not actively defying court orders.” The administration appears to have settled on the baffling argument that it wasn’t actually defying Judge Boasberg, because the order didn’t apply to planes that were already in the air and outside U.S. territory. To be clear, that is not how things work.

The judge has called for a hearing at 5 p.m. today, when the government will be required to answer a range of questions posed by the ACLU as to when the flights departed and landed and what happened to the people on them. We should pay close attention to what the Justice Department says in court, where lies—unlike quotes to reporters or comments on television—can be punished by judicial sanctions. The administration has talked a big game about its willingness to ignore the courts, but in this instance, it may have engineered a legal crisis at least in part by accident. Will it be able to muster the same audacity when standing in front of a judge?

What Trump and Musk Want With Social Security

The Atlantic

www.theatlantic.com › newsletters › archive › 2025 › 03 › what-trump-and-musk-want-with-social-security › 682056

This is an edition of The Atlantic Daily, a newsletter that guides you through the biggest stories of the day, helps you discover new ideas, and recommends the best in culture. Sign up for it here.

The idea that millions of dead Americans are receiving Social Security checks is shocking, and bolsters the argument that the federal bureaucracy needs radical change to combat waste and fraud. There’s one big problem: No evidence exists that it’s true.

Despite being told by agency staff last month that this claim has no basis in fact, Elon Musk and President Donald Trump have continued to use the talking point as a pretext to attack America’s highest-spending government program. Musk seems to have gotten this idea from a list of Social Security recipients who did not have a death date attached to their record. Agency employees reportedly explained to Musk’s DOGE team in February that the list of impossibly ancient individuals they found were not necessarily receiving benefits (the lack of death dates was related to an outdated system).

And yet, in his speech to Congress last week, Trump stated: “Believe it or not, government databases list 4.7 million Social Security members from people aged 100 to 109 years old.” He said the list includes “3.5 million people from ages 140 to 149,” among other 100-plus age ranges, and that “money is being paid to many of them, and we’re searching right now.” In an interview with Fox Business on Monday, Musk discussed the existence of “20 million people who are definitely dead, marked as alive” in the Social Security database. And DOGE has dispatched 10 employees to try to find evidence of the claims that dead Americans are receiving checks, according to documents filed in court on Wednesday.

Musk and Trump have long maintained that they do not plan to attack Social Security, Medicare, and Medicaid, the major entitlement programs. But their repeated claims that rampant fraud exists within these entitlement systems undermine those assurances. In his Fox interview on Monday, Musk said, “Waste and fraud in entitlement spending—which is most of the federal spending, is entitlements—so that’s like the big one to eliminate. That’s the sort of half trillion, maybe $600, $700 billion a year.” Some observers interpreted this confusing sentence to mean that Musk wants to cut the entitlement programs themselves. But the Trump administration quickly downplayed Musk’s comments, insisting that the federal government will continue to protect such programs and suggesting that Musk had been talking about the need to eliminate fraud in the programs, not about axing them. “What kind of a person doesn’t support eliminating waste, fraud, and abuse in government spending?” the White House asked in a press release.

The White House’s question would be a lot easier to answer if Musk, who has called Social Security a “Ponzi scheme,” wasn’t wildly overestimating the amount of fraud in entitlement programs. Musk is claiming waste in these programs on the order of hundreds of billions of dollars a year, but a 2024 Social Security Administration report found that the agency lost closer to $70 billion total in improper payments from 2015 to 2022, which accounts for about 1 percent of Social Security payments. Leland Dudek, a mid-level civil servant elevated to temporarily lead Social Security after being put on administrative leave for sharing information with DOGE, pushed back last week on the idea that the agency is overrun with fraud and that dead people older than 100 are getting payments, ProPublica reported after obtaining a recording of a closed-door meeting. DOGE’s false claim about dead people receiving benefits “got in front of us,” one of Dudek’s deputies reportedly said, but “it’s a victory that you’re not seeing more [misinformation], because they are being educated.” (Dudek did not respond to ProPublica’s request for comment.)

Some 7 million Americans rely on Social Security benefits for more than 90 percent of their income, and 54 million individuals and their dependents receive retirement payments from the agency. Even if Musk doesn’t eliminate the agency, his tinkering could still affect all of those Americans’ lives. On Wednesday, DOGE dialed back its plans to cut off much of Social Security’s phone services (a commonly used alternative to its online programs, particularly for elderly and disabled Americans), though it still plans to restrict recipients’ ability to change bank-deposit information over the phone.

In recent weeks, confusion has rippled through the Social Security workforce and the public; many people drop off forms in person, but office closures could disrupt that. According to ProPublica, several IT contracts have been cut or scaled back, and several employees reported that their tech systems are crashing every day. Thousands of jobs are being cut, including in regional field offices, and the entire Social Security staff has been offered buyouts (today is the deadline for workers to take them). Martin O’Malley, a former commissioner of the agency, has warned that the workforce reductions that DOGE is seeking at Social Security could trigger “system collapse and an interruption of benefits” within the next one to three months.

In going anywhere near Social Security—in saying the agency’s name in the same sentence as the word eliminate—Musk is venturing further than any presidential administration has in recent decades. Entitlement benefits are extremely popular, and cutting the programs has long been a nonstarter. When George W. Bush raised the idea of partially privatizing entitlements in 2005, the proposal died before it could make it to a vote in the House or Senate.

The DOGE plan to cut $1 trillion in spending while leaving entitlements, which make up the bulk of the federal budget, alone always seemed implausible. In the November Wall Street Journal op-ed announcing the DOGE initiative, Musk and Vivek Ramaswamy (who is no longer part of DOGE) wrote that those who say “we can’t meaningfully close the federal deficit without taking aim at entitlement programs” are deflecting “attention from the sheer magnitude of waste, fraud and abuse” that “DOGE aims to address.” But until there’s clear evidence that this “magnitude” of fraud exists within Social Security, such claims enable Musk to poke at what was previously untouchable.

Related:

DOGE’s fuzzy math Is DOGE losing steam?

Here are four new stories from The Atlantic:

Democrats have a man problem. There was a second name on Rubio’s target list. The crimson face of Canadian anger The GOP’s fears about Musk are growing.

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Senate Minority Leader Chuck Schumer said that Democrats will support a Republican-led short-term funding bill to help avoid a government shutdown. A federal judge ruled that probationary employees fired by 18 federal agencies must be temporarily rehired. Mark Carney was sworn in as Canada’s prime minister, succeeding Justin Trudeau as the Liberals’ leader.

Dispatches

Atlantic Intelligence: The Trump administration is embracing AI. “Work is being automated, people are losing their jobs, and it’s not at all clear that any of this will make the government more efficient,” Damon Beres writes. The Books Briefing: Half a decade on, we now have at least a small body of literary work that takes on COVID, Maya Chung writes.

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Evening Read

Illustration by John Gall*

I’d Had Jobs Before, but None Like This

By Graydon Carter

I stayed with my aunt the first night and reported to the railroad’s headquarters at 7 o’clock the next morning with a duffel bag of my belongings: a few pairs of shorts, jeans, a jacket, a couple of shirts, a pair of Kodiak work boots, and some Richard Brautigan and Jack Kerouac books, acceptable reading matter for a pseudo-sophisticate of the time. The Symington Yard was one of the largest rail yards in the world. On some days, it held 7,000 boxcars. Half that many moved in and out on a single day. Like many other young men my age, I was slim, unmuscled, and soft. In the hall where they interviewed and inspected the candidates for line work, I blanched as I looked over a large poster that showed the outline of a male body and the prices the railroad paid if you lost a part of it. As I recall, legs brought you $750 apiece. Arms were $500. A foot brought a mere $250. In Canadian dollars.

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Stephanie Bai contributed to this newsletter.

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Invading Canada Is Not Advisable

The Atlantic

www.theatlantic.com › ideas › archive › 2025 › 03 › us-canada-relations-trump › 682046

When I served as counselor of the State Department, I advised the secretary of state about America’s wars with Iraqi insurgents, the Taliban, Iran’s Islamic Revolutionary Guard Corps, and al-Qaeda. I spent a good deal of time visiting battlefields in the Middle East and Afghanistan as well as shaping strategy in Washington. But when I left government service in 2009, I eagerly resumed work on a book that dealt with America’s most durable, and in many ways most effective and important, enemy: Canada.

So I feel both morally compelled and professionally qualified to examine the Trump administration’s interesting but far from original idea of absorbing that country into the union.

There are, as Donald Trump and Don Corleone might put it, two ways of doing this: the easy way and the hard way. The easy way would be if Canadians rose up en masse clamoring to join the United States. Even so, there would be awkwardness.

[Read: The angry Canadian]

Canada is slightly larger than America. That would mean that the “cherished 51st state,” as Trump calls it, would be lopsided in terms of territory. It would be 23 times larger than California, which would be fine for owning the libs, but it would also be 14 times larger than the Lone Star State, which would definitely cause some pursed lips and steely looks there. Messing with Texas is a bad idea.

The new state would be the largest in population too, with 40 million people—more than California by a hair, and considerably more than Texas, Florida, or New York. Its size would pose a whole bunch of problems for Trump: Canada is a much more left-wing country than the United States, and absorbing it could well revive the political fortunes of progressives. If its 10 provinces became 10 states instead of one, only three would probably vote for the GOP; the other seven would likely go for Democrats. That might mean adding six Republican senators and 14 Democrats. If Trump were impeached a third time, that might produce the supermajority required for conviction in the Senate.

But such political ramifications are purely academic considerations at the moment. Polling suggests that 85 to 90 percent of all Canadians cling to sovereignty. Having been denied the easy way of absorbing Canada, therefore, the United States might have to try the hard way, conquering the country and administering it as a territory until it is purged of Liberals, Conservatives, and whatever the Canadian equivalent of RINOs turns out to be.

Unfortunately, we have tried this before, with dismal results. In 1775, before the United States had even formally declared independence from Great Britain, it launched an invasion of Canada, hoping to make it the 14th colony. The psychological-warfare geniuses in Congress ordered that the local farmers and villagers be distributed pamphlets—translated into French—declaring, “You have been conquered into liberty,” an interesting way of putting it. Unfortunately, the Catholic farmers and villagers were largely illiterate, and their leaders, the gentry and parish priests who could read, were solidly on the side of the British against a bunch of invading Protestants.

There were moments of brilliant leadership in this invasion, particularly in a daring autumn march through Maine to the very walls of Quebec. There was also a great deal of poltroonery and bungling. The Americans had three talented generals. The first, Richard Montgomery, got killed in the opening assault on Quebec. The second, John Thomas, died of smallpox, along with many of his men. Inoculation was possible, but, like today’s vaccine skeptics, many thought it a bad idea. You can visit the capacious cemetery for the victims on Île aux Noix, now Fort Lennox, Canada.

The third general, the most talented of the lot, was Benedict Arnold, who held the expedition together even after suffering a grievous leg wound. Eventually, however, he grew disgusted with a Congress rather less craven and incompetent than its contemporary successor and became a traitor, accepting a commission as a brigadier general in the British army and fighting against American forces.

We tried again in 1812. Thomas Jefferson, the original Republican, described the acquisition of Canada as “a mere matter of marching.” This was incorrect. The United States launched eight or nine invasions of Canada during the War of 1812, winning only one fruitless battle. The rest of the time, it got walloped. For example, General William Hull, like other American commanders a superannuated veteran of the Revolution, ended up surrendering Detroit with 2,500 troops to a much smaller British and Indian force. Court-martialed for cowardice and neglect of duty in 1814, he was sentenced to death but pardoned.

Secretary of Defense Pete Hegseth is perhaps unfamiliar with the Battle of Chateaugay. The last three letters are, after all, gay, and as such, the battle has doubtless been expunged from Defense Department websites and databases, meeting the same fate as the Enola Gay. Still, it is instructive. An invading force of 2,600 American regulars encountered about 1,500 Canadian militia members, volunteers, and Mohawks under a Francophone colonel, Charles de Salaberry.  They were defeated and had to withdraw.

Since the War of 1812, Americans have not tried any formal invasions of Canada, but there was tacit and sometimes overt support for the 1837–38 revolt of the Canadian patriotes, a confrontation over Oregon (a sober look at the size of the Royal Navy dissuaded us from trying anything), and the Fenian raids of 1866 and 1870. The Fenians were rather like the Proud Boys, only better organized and all Irish, and they also ended up fleeing back over the border.

Perhaps today’s Canadians are a flimsier lot. The Canadian armed forces are quite small (the army numbers only about 42,000, including reservists), although spirited and hardy. One should note with respect that 158 Canadians were killed fighting alongside American soldiers in Afghanistan. But even if the Canadian military were overcome after some initial bloody battles, what then?

Canadians may have gone in for wokeness in recent years, it is true, but there is the matter of their bloody-minded DNA. It was not that long ago that they harvested baby seals—the ones with the big, sad, adorable brown eyes—with short iron clubs. They love hockey, a sport that would have pleased the emperors and blood-crazed plebeians and patricians of ancient Rome if they could only have figured out how to build an ice rink in the Colosseum.

[Read: Canada is taking Trump seriously and personally]

Parenthetically, there remains the problem of the First Nations (as the Canadians refer to them), whom they treated somewhat less badly than Americans treated Native Americans (as we refer to them). There are about 50,000 Mohawks straddling the U.S.-Canadian border, and they are fearless, which is why you will find them building skyscrapers at terrifying heights above the street. As members of what used to be the Iroquois Confederacy, they were ferocious warriors, and they retain a martial tradition. It is sobering to consider that they may think, with reason, that we are the illegal immigrants who have ruined the country, and therefore hold a grudge.

There is a martial spirit up north waiting to be reawakened. Members of the Trump administration may not have heard of Vimy Ridge, Dieppe, the crossing of the Sangro, Juno Beach, or the Battle of the Scheldt. Take it from a military historian: The Canadian soldiers were formidable, as were the sailors who escorted convoys across the North Atlantic and the airmen who flew in the Battle of Britain and the air war over Germany. Canada’s 44,000 dead represented a higher percentage of the population than America’s losses in the Second World War. Those who served were almost entirely volunteers.

Bottom line: It is not a good idea to invade Canada. I recommend that in order to avoid the Trump administration becoming even more of a laughingstock, Secretary Hegseth find, read, and distribute to the White House a good account of the Battle of Chateau***. It could help avoid embarrassment.

Trump’s Attempts to Muzzle the Press Look Familiar

The Atlantic

www.theatlantic.com › ideas › archive › 2025 › 03 › trumps-press-freedom-hungary-orban › 682060

When Viktor Orbán gave a speech in 2022 at a Conservative Political Action Conference gathering in Budapest, he shared his secret to amassing power with Donald Trump’s fan base. “We must have our own media,” he told his audience.

As a Hungarian investigative journalist, I have had a firsthand view of how Orbán has built his own media universe while simultaneously placing a stranglehold on the independent press. As I watch from afar what’s happening to the free press in the United States during the first weeks of Trump’s second presidency—the verbal bullying, the legal harassment, the buckling by media owners in the face of threats—it all looks very familiar. The MAGA authorities have learned Orbán’s lessons well.

I saw the roots of Orbán’s media strategy when I first met him for an interview, in 2006. He was in the opposition then but had served as prime minister before and was fighting hard to get back in power. When we met in his office in a hulking century-old building that overlooked the Danube River in Budapest, he was very friendly, even charming. Like Trump, he is the kind of politician who knows how to connect with people when he thinks he has something to gain.

During the interview, his demeanor shifted. I still remember how his face went dark when I pushed on questions that he obviously did not want to answer. It was a tense exchange, but he reverted to his cordial mode when we finished the interview, and I turned off the recorder.

What happened afterwards was less friendly. In Hungary, journalists are expected to send edited interview transcripts to their interviewees. The idea is that if the interviewees think you took something they said out of context, they can ask for changes before publication. But in this case, Orbán’s press team sent back the text with some of his answers entirely deleted and rewritten. When my editors and I told them we wouldn’t accept this, they said they wouldn’t allow the interview to be published.

In the end, we published it without their edits. That was the last time I interviewed Viktor Orbán. And when he returned to power in 2010 after a landslide election victory, he made sure that he would never have to answer uncomfortable questions again.

One of the first pieces of legislation his party introduced was a media law that restructured how the sector is regulated in Hungary. The government set up a new oversight agency and appointed hard-line loyalists to its key positions. This agency later blocked proposed mergers and acquisitions by independent media companies, while issuing friendly rulings for pro-government businesses.

The Orbán government also transformed public broadcasting—which had previously carried news programs challenging politicians from all parties—into a mouthpiece of the state. The service’s newly appointed leaders got rid of principled journalists and replaced them with governing-party sympathizers who could be counted on to toe the line.

Then the government went after private media companies. Origo, a popular Hungarian news website, was one of its first targets. For many years, Origo—where I had been working when I conducted the 2006 Orbán interview—was a great place to do journalism. It was owned by a multinational telecommunications company and run by people who did not interfere with our work. If anything, they were supportive of our journalism. In 2009, after conducting some award-winning investigations, I was even invited to the CEO’s office for a friendly chat about the importance of accountability reporting.

But a few years after Orbán’s return to power, the environment changed. As we continued our aggressive—but fair—reporting, the telecommunications company behind Origo came under pressure from the government. Instead of sending encouraging messages, the outlet’s publisher started telling the editor in chief not to pursue certain stories that were uncomfortable for Orbán and his allies.

My colleagues in the newsroom and I pushed back. But after repeated clashes with the publisher over one of my investigations, into the expensive and mysterious travel of a powerful government official, the editor in chief was forced out of his job. I resigned, along with many fellow journalists, and soon the news site was sold to a company with close links to Orbán’s inner circle. Now Origo is unrecognizable. It has become the flagship news site of the pro-government propaganda machine, publishing articles praising Orbán and viciously attacking his critics.

Origo is part of an ecosystem that includes hundreds of newspapers and news sites, several television channels—including the public broadcasters and one of the two biggest commercial channels—and almost all radio stations. That’s not to mention the group of pro-government influencers whose social-media posts are distributed widely, thanks to financial resources also linked to the government.

This machine is not even pretending to do journalism in the traditional sense. It is not like Fox News, which still has some professional anchors and reporters alongside the openly pro-Trump media personalities who dominate the channel in prime time.

The machine built under Orbán has only one purpose, and it is to serve the interests of the government. There is hardly any autonomy. Editors and reporters get directions from the very top of the regime on what they can and cannot cover. If there is a message that must be delivered, the whole machine jumps into action: Hundreds of outlets will publish the same story with the same headline and same photos.

In 2022, Direkt36, the investigative-reporting center I co-founded after leaving Origo, wrote about one such example. In the story, which was reported by my colleague Zsuzsanna Wirth, we described an episode in which Bertalan Havasi, the prime minister’s press chief at the time, sent an email to the director of the national news agency.

​​“Hi, could you write an article about this, citing me as a source? Thanks!” Havasi wrote. (The instruction was about a relatively mundane matter: a letter that a European rabbi had sent to Orbán thanking him for his support.) Later, Havasi also told the agency what the headline and lead sentence should be. The news agency followed the instructions word for word.

A few years ago, I investigated the pro-government takeover of Index, another of Hungary’s most popular news sites. I obtained a recording in which the outlet’s editor in chief described to one of his employees how Index had received financial backing from a friend of Orbán’s, a former gas fitter who has become Hungary’s richest man thanks to lucrative state contracts. The editor in chief warned that Index had to be careful with news about Orbán’s friend because, without him, “there will be no one who will put money into” the outlet.

Just as Orbán explained in his CPAC speech, this sophisticated propaganda machine has played a crucial role in his ability to stay in power for more than 15 years. When the Organization for Security and Co-operation in Europe, a watchdog group of which the United States is a member, published its report on Hungary’s 2022 parliamentary elections, it pointed to the media as a major weakness in the country’s democratic system.

“The lack of impartial information in the media about the main contestants, the absence of debates among the major electoral competitors, and the independent media’s limited access to public information and activities of national and local government significantly limited voters’ opportunity to make an informed choice,” the election monitors concluded, after a vote that yet again cemented the power of Orbán’s ruling party.

What has happened in Hungary might not happen in the United States. Hungary, a former Eastern Bloc nation that broke free of oppressive Soviet control only three and a half decades ago, has never had such a robust and vibrant independent media scene as the one the U.S. has enjoyed for centuries. But if someone had told me when Orbán returned to power that we would end up with a propaganda machine where the free Hungarian media had once been, with many of the old outlets shut down or transformed into government mouthpieces, I would not have believed it.

And I see ominous signs in the U.S. that feel similar to the early phases of what we experienced here. When I read about the Associated Press being banned from White House events, that reminds me of how my colleagues at Direkt36 have been denied entry to Orbán’s rare press conferences. When I see the Washington Post owner Jeff Bezos cozying up to Trump, that reminds me of how big corporations and their wealthy executives, including the owner of my former workplace, bent the knee to Orbán.

When I read about ABC settling a Trump lawsuit of dubious merit—and CBS contemplating the same—it brings to mind the way the courts and the government itself can be used to manipulate and bully media organizations into submission.

Journalists and anyone else who cares about the free press must understand that democratic institutions are more fragile than they look, especially if they face pressure from ruthless and powerful political forces. This is particularly true for the news media, which is also being challenged by the technological revolution in how we communicate information. Just because an outlet has been around for decades and has a storied history does not mean that it will be around forever.

If any good news can be learned from Hungary’s unhappy experience, it is that unless your country turns into a fully authoritarian regime similar to China or Russia, there are still ways for independent journalism to survive. Even in Hungary, some outlets manage to operate independently from the government. Many of them, including the one I run, rely primarily on their audience for support in the form of donations or subscriptions. We learned that it is easy for billionaires and media CEOs to be champions of press freedom when the risks are low, but that you can’t count on them when things get tough. So we rely on our readers instead.

If they feel like what you are doing is valuable, they will be your real allies in confronting the suffocating power of autocracy.

Trump’s Unpredictability With Allies and Adversaries

The Atlantic

www.theatlantic.com › national › archive › 2025 › 03 › trumps-allies-adversaries-washington-week › 682061

Editor’s Note: Washington Week With The Atlantic is a partnership between NewsHour Productions, WETA, and The Atlantic airing every Friday on PBS stations nationwide. Check your local listings, watch full episodes here, or listen to the weekly podcast here.

In the less than two months since Donald Trump took office, he has upended decades of foreign policy by targeting the country’s allies. Panelists on Washington Week With The Atlantic joined last night to discuss the effects of his policies in the U.S. and across the globe.

Meanwhile, Congress averted a government shutdown on Friday evening, passing a bill that will fund the government through September. Although Chuck Schumer of New York rallied enough votes for the bill, some Democrats now say that the minority leader capitulated to Trump. Especially among House Democrats from districts that the president carried in the election, “they feel as though he kind of left them out to dry,” Laura Barrón-López said last night.

Joining the editor in chief of The Atlantic, Jeffrey Goldberg, to discuss this and more: Laura Barrón-López, a White House correspondent for PBS NewsHour; Stephen Hayes, the editor of The Dispatch; and David Sanger, a White House and national-security correspondent at The New York Times.

Watch the full episode here.

Five Movies That Changed Viewers’ Minds

The Atlantic

www.theatlantic.com › newsletters › archive › 2025 › 03 › five-movies-that-changed-viewers-minds › 682048

This is an edition of The Atlantic Daily, a newsletter that guides you through the biggest stories of the day, helps you discover new ideas, and recommends the best in culture. Sign up for it here.

Welcome back to The Daily’s Sunday culture edition.

Some films impart a message that lasts, especially if they offer another way to see the world. The Atlantic’s writers and editors answer the question: What is a movie that changed your mind?

The following contains spoilers for the films mentioned.

Priscilla (streaming on Max)

Priscilla, Sofia Coppola’s 2023 film about Priscilla Beaulieu’s relationship with Elvis Presley, is terrific to look at but hard to watch. Priscilla is 14 when she meets an already famous 24-year-old Elvis. While still a teenager, she moves with her future husband to Graceland, where she wears sophisticated clothes and sits in plush rooms. As the film critic Anthony Lane wrote in a New Yorker review, to call the movie superficial, “even more so than Coppola’s other films, is no derogation, because surfaces are her subject.”

Priscilla is a revisionist project: It aims to tell the other side of Elvis’s story, to convey another perspective on a beloved cultural figure whose life has been the subject of countless books and biopics. So I wasn’t surprised that I left the theater unsettled, with a darker view of this artist whose songs I’d sung in elementary-school revues and whose home I’d visited on a high-school-band trip. But beyond the straightforward record-correcting objective of the movie (which is inspired by Priscilla Presley’s 1985 memoir, Elvis and Me), Coppola’s choice to end the film on a stark, ambiguous note reminded me that an abrupt conclusion can be as satisfying as a tidy one. That, in a movie concerned with the way things seem, feels true to life.

— Lora Kelley, associate editor

***

The Death of Stalin (streaming on Pluto TV)

Totalitarianism, when it’s not terrifying, can be absurd—the constant bowing to a Dear Leader, the seemingly arbitrary list of enemies and outlawed ideas that change every hour, the silly pomp of statues and parading armies. It’s almost impossible to capture the humor without undermining the horror. But The Death of Stalin, Armando Iannucci’s 2017 satire, brilliantly reveals the ridiculous side of authoritarian rule, and it opened my eyes to the small, shuffling, utterly banal individuals who undergird even the scariest systems.

Iannucci makes little effort at historical accuracy—I mean, Steve Buscemi plays Nikita Khrushchev—but he gets at deeper truths. The story takes place following the sudden death of the titular dictator. The power vacuum that opens is filled with scheming and backstabbing politicians, including Khrushchev, Lavrentiy Beria, and Georgy Malenkov. But Iannucci mines it all for laughs, and they are plentiful. The pettiness, the servility, the insecurity of these men are all on display as they spin around Stalin’s corpse. And watching this transfer of power reduced to a bizarre human drama reminds you about what makes tyranny possible: very ordinary people.

— Gal Beckerman, staff writer

***

Rivers and Tides (streaming on Tubi)

When a friend first showed me Rivers and Tides, I had never heard of Andy Goldsworthy, and I had surely never seen anyone do what he did. The documentary follows the British artist through fields, forests, and tidelands as he creates sculptures and ephemeral works from materials he finds, often challenging our assumptions of what those materials, and their environments, even are. One frigid morning, we observe Goldsworthy snapping icicles apart, and whittling them with his teeth, to reconstruct them into a fluid form that seems to cut back and forth through a boulder; when the rising sun finally hits the sculpture, it’s spectacular. Another day, we see him collect fallen autumn leaves and arrange them over a pool of water into a surreal graphic gradient. Witnessing his way of seeing and collaborating with the world around him transformed me. I haven’t looked at a leaf—or twigs, or snow, or even stone—the same since.

— Kelsey J. Waite, senior copy editor

***

The Devil Wears Prada (streaming on FuboTV and Prime Video)

The Devil Wears Prada came out in June 2006, the same month I graduated from college. I saw it in a movie theater a few weeks into my first full-time job, and it was a revelation to watch its portrayal of the compromises, disappointments, and small victories that come with pursuing a career. The Devil Wears Prada is heightened and fantastical and unbelievable in all sorts of ways: The protagonist, Andy (the role that made me love Anne Hathaway forever), wears over-the-top clothes in an impossibly sleek office and kisses a suave older man on a lamp-lit Paris street. But the film is remarkably realistic and perceptive about work. Andy makes professional choices that alienate her from her parents, her friends, and her boyfriend. Even she doesn’t seem to fully understand why she is so determined to succeed at a job she never wanted in the first place. The film ends with her throwing her phone into a fountain and taking a job that more clearly aligns with her values and goals. But what’s stuck with me are the scenes where she is trying as hard as she can to prove to her boss, and to herself, that she can do anything that’s asked of her. Her ambition is remarkable—and it’s served as both an inspiration and a cautionary tale to me in the many years since.

— Eleanor Barkhorn, senior editor

***

Anora (available to rent on YouTube, streaming on Hulu March 17)

Of all the sex workers depicted in films, the titular protagonist of Anora—a movie that deserves at least three of its five Oscars—might be one of the few who actually feels like a worker.

At the strip club, Anora has shifts, a boss, and a mean colleague. Although sex work is technically illegal (albeit somewhat decriminalized) in New York City, she seems to have a somewhat normal job—until one night, when she gets close to Vanya, a new client. The story progresses like “Cinderella,” except the prince is the mediocre son of a Russian oligarch. Vanya marries Anora and gives her a taste of his opulent life. But when Vanya’s parents find out about the marriage, the love story is over.

Before watching Anora, I’d imagined that if work conditions improved for sex workers, they would be treated humanely. But Anora showed me—or perhaps reminded me—that society’s contempt for women in this industry is profound, and that better policies, important as they are, might never change that.

The beauty of Anora is that it never occurs to her that she is less-than. That a scion of the Russian oligarchy was never going to stay married to her seemed obvious to all of the characters—and perhaps also to the audience—but not to her. Anora screams and fights back, but even she has a limit to the amount of humiliation she can take. At the end of the movie, unable to continue holding her head high, she collapses into tears.

— Gisela Salim-Peyer, associate editor

Here are three Sunday reads from The Atlantic:

His daughter was America’s first measles death in a decade. Teens are forgoing a classic rite of passage. Meet the strictest headmistress in Britain.

The Week Ahead

Snow White, a live-action remake starring Rachel Zegler and Gal Gadot (in theaters Friday) The Residence, a murder-mystery show about an eccentric detective who must solve a murder at a White House dinner (premieres Thursday on Netflix) Red Scare, a book by Clay Risen about McCarthyism and the anti-Communist witch hunt (out Tuesday)

Essay

Pierre Crom / Getty

My Hometown Became a Different Country

By Tetiana Kotelnykova

Horlivka had always been a Russian-speaking city, but before 2014, our graduation ceremonies and school concerts were held in Ukrainian. We would sing the Ukrainian national anthem at the end of every event. Then, suddenly, the Ukrainian flags were taken down. The anthem was no longer sung. The Ukrainian language vanished from classrooms. The disappearance was so abrupt and absolute that it felt unreal, like a dream whose meaning was obscure to me. I remember asking my teacher why everything had altered so drastically. She didn’t have an answer—or maybe she was just too afraid to say.

Read the full article.

More in Culture

Bong Joon Ho will always root for the losers. The man who owned 181 Renoirs Megan Garber: “I can’t stop talking about The Traitors.” An unabashedly intellectual murder mystery There’s nothing else like Netflix’s Mo. “Dear James”: I hate playing with my children.

Catch Up on The Atlantic

Elon Musk looks desperate, Charlie Warzel writes. Mahmoud Khalil’s detention is a trial run. Don’t invite a recession in.

Photo Album

A cheerleader entertains the crowd during the annual Moomba Festival, in Melbourne, Australia. (William West / AFP / Getty)

Take a look at these photos of the week, which show a cheerleader in Australia, a train-pulling record attempt in Egypt, Holi celebrations in India, and more.

Explore all of our newsletters.

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Buy, Borrow, Die

The Atlantic

www.theatlantic.com › ideas › archive › 2025 › 03 › tax-loophole-buy-borrow-die › 682031

America’s superrich have always found ways to avoid paying taxes, but in recent years, they’ve discovered what might be the mother of all loopholes. It’s a three-step process called “Buy, Borrow, Die,” and it allows people to amass a huge fortune, spend as much of it as they want, and pass the rest—untaxed—on to their heirs. The technique is so cleverly designed that the standard wish list of progressive tax reforms would leave it completely intact.

Step one: buy. The average American derives most of their disposable income from the wages they earn working a job, but the superrich are different. They amass their fortune by buying and owning assets that appreciate. Elon Musk hasn’t taken a traditional salary as CEO of Tesla since 2019; Warren Buffett, the chair of Berkshire Hathaway, has famously kept his salary at $100,000 for more than 40 years. Their wealth consists almost entirely of stock in the companies they’ve built or invested in. The tax-law scholars Edward Fox and Zachary Liscow found that even when you exclude the 400 wealthiest individuals in America, the remaining members of the top 1 percent hold $23 trillion in assets.

Unlike wages, which are taxed the moment they are earned, assets are taxed only at the moment they are sold—or, in tax terms, “realized.” The justification for this approach is that unrealized assets exist only on paper; you can’t pay for a private jet or buy a company with stocks, even if they have appreciated by billions of dollars. In theory, the rich will eventually need to sell their assets for cash, at which point they will pay taxes on their increase in wealth.

That theory would be much closer to reality if not for step two: borrow. Instead of selling their assets to make major purchases, the superrich can use them as collateral to secure loans, which, because they must eventually be repaid, are also not considered taxable income. Larry Ellison, a co-founder of Oracle and America’s fourth-richest person, has pledged more than $30 billion of his company’s stock as collateral in order to fund his lavish lifestyle, which includes building a $270 million yacht, buying a $300 million island, and purchasing an $80 million mansion. A Forbes analysis found that, as of April 2022, Musk had pledged Tesla shares worth more than $94 billion, which “serve as an evergreen credit facility, giving Musk access to cash when he needs it.”

This strategy isn’t as common among the merely very rich, who may not have the expensive tastes that Ellison and Musk do, but it isn’t rare either. Liscow and Fox calculated that the top 1 percent of wealth-holders, excluding the richest 400 Americans, borrowed more than $1 trillion in 2022. And the approach appears to be gaining momentum. Last year, The Economist reported that, at Morgan Stanley and Bank of America alone, the value of “securities-backed loans” increased from $80 billion in 2018 to almost $150 billion in 2022. “The real question is: Why would you not borrow hundreds of millions, even billions, to fund the lifestyle you want to live?” Tom Anderson, a wealth-management consultant and former banker who specializes in these loans, told me. “This is such an easy tool to use. And the tax benefits are massive.”

[Annie Lowrey: Trump says his tax plan won’t benefit the rich—he’s exactly wrong]

You might think this couldn’t possibly go on forever. Eventually, the rich will need to sell off some of their assets to pay back the loan. That brings us to step three: die. According to a provision of the tax code known as “stepped-up basis”—or, more evocatively, the “angel of death” loophole—when an individual dies, the value that their assets gained during their lifetime becomes immune to taxation. Those assets can then be sold by the billionaire’s heirs to pay off any outstanding loans without them having to worry about taxes.

The justification for the stepped-up-basis rule is that the United States already levies a 40 percent inheritance tax on fortunes larger than $14 million, and it would be unfair to tax assets twice. In practice, however, a seemingly infinite number of loopholes allow the rich to avoid paying this tax, many of which involve placing assets in byzantine legal trusts that enable them to be passed seamlessly from one generation to the next. “Only morons pay the estate tax,” Gary Cohn, a former Goldman Sachs executive and the then–chief economic adviser to Donald Trump, memorably remarked in 2017.

“All of this is completely, perfectly legal,” Edward McCaffery, the scholar who coined the term Buy, Borrow, Die, told me. But, he said, the strategy “has basically killed the entire concept of an income tax for the wealthiest individuals.” The tax economist Daniel Reck, who has spent his career documenting the various ways the rich evade taxation, told me that Buy, Borrow, Die is “the most important tax-avoidance strategy today.” The result is a two-tiered tax system: one for the many, who earn their income through wages and pay taxes, and another for the few, who accumulate wealth through paper assets and largely do not pay taxes.

Much of the debate around American tax policy focuses on the income-tax rate paid by the very wealthiest Americans. But the bulk of those people’s fortunes doesn’t qualify as income in the first place. A 2021 ProPublica investigation of the private tax records of America’s 25 richest individuals found that they collectively paid an effective tax rate of just 3.4 percent on their total wealth gain from 2014 to 2018. Musk paid 3.3 percent, Jeff Bezos 1 percent, and Buffett—who has famously argued for imposing higher income-tax rates on the superrich—just 0.1 percent.

The same dynamic exists, in slightly less egregious form, further down the wealth distribution. A 2021 White House study found that the 400 richest American households paid an effective tax rate of 8.2 percent on their total wealth gains from 2010 to 2018. Liscow and Fox found that, excluding the top 400, the rest of the 0.1 percent richest individuals paid an effective rate of 12 percent from 2004 to 2022. (Twelve percent is the income-tax rate paid by individuals who make $11,601 to $47,150 a year.)

One solution to this basic unfairness would be to tax unrealized assets. In 2022, the Biden administration proposed a “billionaire minimum tax” that would have placed a new annual levy of up to 20 percent on the appreciation of even unsold assets for households with more than $100 million in wealth. Experts have vehemently debated the substantive merits of such a policy; the real problem, however, is political. According to a survey conducted by Liscow and Fox, most Americans oppose a tax on unrealized gains even when applied only to the richest individuals. The Joe Biden proposal, perhaps unsurprisingly, went nowhere in Congress. Making matters more complicated, even if such a policy did pass, the Supreme Court would very likely rule it unconstitutional.

[James Kwak: The tax code for the ultra-rich vs. the one for everyone else]

A second idea would be to address the “borrow” step. Last year, Liscow and Fox published a proposal to tax the borrowing of households worth more than $100 million, which they estimated would raise about $10 billion a year. The limitation of that solution, as the authors acknowledge, is that it would not address the larger pool of rich Americans who don’t borrow heavily against their assets but do take advantage of stepped-up basis.

That leaves the “die” step. Tax experts from across the political spectrum generally support eliminating the “stepped-up basis” rule, allowing unrealized assets to be taxed at death. This would be far more politically palatable than the dead-on-arrival billionaire’s minimum tax: In the same survey in which respondents overwhelmingly opposed broad taxes on unrealized assets during life, Liscow and Fox also found that nearly two-thirds of them supported taxing unrealized assets at death.

Even a change this widely supported, however, would run up against the iron law of democratic politics: Policies with concentrated benefits and distributed costs are very hard to overturn. That’s especially true when the benefits just so happen to be concentrated among the richest, most powerful people in the country. In fact, the Biden administration did propose eliminating stepped-up basis as part of its Build Back Better legislation. The move prompted an intense backlash from special-interest groups and their allied politicians, with opponents portraying the provision as an assault on rural America that would destroy family farms and businesses. These claims were completely unfounded—the bill had specific exemptions for family businesses and applied only to assets greater than $2.5 million—but the effort succeeded at riling up enough Democratic opposition to kill the idea.

The one guarantee of any tax regime is that, eventually, the rich and powerful will learn how to game it. In theory, a democratic system, operating on behalf of the majority, should be able to respond by making adjustments that force the rich to pay their fair share. But in a world where money readily translates to political power, voice, and influence, the superrich have virtually endless resources at their disposal to make sure that doesn’t happen. To make society more equal, you need to tax the rich. But to tax the rich, it helps for society to be more equal.