This type of reporting is always confusing to me- the author cites precise tax rates for each— concession worker 14.1%, Lebron James 35.6%, and Steve Ballmer 12%— but then critiques the tax code for allowing Ballmer to take depreciation deductions without making clear if 12% is artificially low due to depreciation deductions or if his “real” tax rate (before allowing for specious depreciation deductions) is actually MUCH lower than 12%.
I suspect it’s the latter, but if he author’s goal is to incite the reader’s sense of injustice, eliminating the depreciation deduction won’t radically change the disparity between these people’s tax rates.