<<She pays a higher percentage of her salary, but she doesn't pay a higher tax rate. (Fica is her disadvantage because it stops a little over $100k)>>
Karl Marx would point out that she pays a higher rate on the wages the capitalists pay for exploiting her labor than the capitalists pay when the trade pieces of paper (i.e., long-term capital gains). I'm not sure Warren Buffet even takes a salary from Berkshire.
I think this is a pretty standard definition of a tax rate.
"In a tax system and in economics, the tax rate describes the burden ratio (usually expressed as a percentage) at which a business or person is taxed."
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