As for the rest, well, yes, since Buffett's point was that he paid so few taxes because most of his income didn't come from a salary, it would make rather a lot of sense to focus on the people in a similar position when raising the taxes on millionaires, instead of those who actually are paying something close to the rate they're supposed to pay... raising the highest bracket's theoretical tax rate on salaries might bring in some extra money, but not out of the pockets of the Buffetts of this world, and I thought that was the whole point.

I must admit I haven't really paid attention to what the specifics of Obama's plans are, and this article doesn't explain it. Depending on that, either Obama is rather silly, or this article is.