The Introduction sets the stage by describing the intense focus on abusive tax avoidance and tax evasion by the rich among political figures, legal scholars, and the general public. The Introduction also describes the stakes for the tax system in addressing high-end tax noncompliance. It then provides an overview of two conventional approaches to the problem of high-end tax noncompliance: increasing IRS funding and “activity-based rules” targeting specific strategies that enable tax avoidance and evasion. The Introduction describes the book’s argument that both of these responses are incomplete solutions. It then describes the overlooked role that tax compliance rules – which govern critical aspects of tax administration and enforcement but that currently apply to all taxpayers without regard to their income or wealth – play in enabling tax avoidance and evasion by the rich. The Introduction provides a summary of the core argument and contribution of the book: that policymakers should introduce a system of means-based adjustments to the tax compliance rules for high-end taxpayers.