Mr. Obama and the Democratic leadership vainly aspire to expiration of high-end tax cuts, while Republicans in Congress pull it off with holding economy and other measures hostage. However, Warren E. Buffett, one of the super-rich, entertains the idea of raising taxes and encourage that the tax rates needs to be reformed so that most of the help flows to those who most need it: low- and middle-income taxpayers. He suggests that the primary goal is to rearrange American finances with an effective and instant effort. And then it turns to fight with taxes’ breaks and lower rates to make the reform fairer, that is to say, raise more revenue for most Americans. The major challenges are remaining rates for overwhelming majority of taxpayers unchanged and maintaining the current 2-percentage-point reduction in the employee contribution to the payroll tax. For the rich groups, making more than $1 million, it is imperative to raise rates on taxable income in excess of $1 million, including, dividends and capital gains. And for the mega-rich, it is essential to add an additional increase in rate.Acting as a spectator, I vote to let Buffett’s Utopia come true. Under such a ‘shared sacrifice’ principle, everyone could embrace an abundant shower of various blessing. Not only could the country’s deficit be played down but also the wealth gap could be narrowed, which contribute to stability and prosperity of this great country. Acting as a ‘Solomon’, the above opinion couldn’t be more wrong. According to Gaetano Mosca, an Italian prominent politician, all ruling classes tend to become hereditary in fact if not in law. Although the party and the rich are known as representatives of people’s interests, that the only glimmer of hope in the donkey-verse-elephant battle is not completely over, is the ugliest part of the saga. All except the most primitive societies are, in practice, ruled by a numerical minority. None of the upper class is willing to take off the hypocritical mask and avow their crimes of oppression and tyranny, for which they can always provide high-sounding pretext. Elites or aristocracies are always keeping seeking after an ethical and legal basis for their rule, which can be recognized by low- and middle-income taxpayers. In Han dynasty, the despotic domination is embellished as noble characters, literary talents, intelligence and wisdom of the scholars at that time. Also in Roman Empire, the despotic domination is embellished as high minds, brave hearts, determination and fortitude of aristocrats at that time. Such a trick of minority government is also common in modern American. And it just feel like that the ruled class are required to profess Christianity and their bible is Only the Super-Rich Can Save Us! The only way out is to struggle for a bloody march with brains and braveness. Also it is advantageous for us not to squander the kindness from the top, even if it is eleemosynary grace. And therefore, some day, someone among us could turn into another Ma Yun of China.