Reverse-Engineering the American Tax Code to Build an Unfair Business Advantage For the average worker, debt is a terrifying economic anchor. It is a financial trap paid down slowly with painful, post-tax income. But for the ultra-wealthy, debt is something completely different. It is the premium raw material used to forge corporate empires - and build an impenetrable shield against the IRS. Love him or hate him, Donald Trump is the ultimate poster child for this parallel financial reality.