This is the inevitable result of wealth concentration. The wealthy will spend their money buying up whatever resources they want. Today, most things are for sale, and they're all fungible. Solving this problem in any durable fashion requires not having billionaires.

There will almost always exist loopholes in any scheme. Having wealth effectively buys you new loopholes. It's a (non)virtuous cycle. We need to tie tax to wealth level and be done with it.