Forget Tech Billionaires. Economists Say Car Dealers Are the Number One Source of Top 1% Pass-Through Business Income

When economists finally matched anonymized tax records to real names using yacht and jet registrations, the industry sitting at the top of America's pass-through income rankings turned out to be one most people never would have guessed.

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Forget Tech Billionaires. Economists Say Car Dealers Are the Number One Source of Top 1% Pass-Through Business Income
Forget Tech Billionaires. Economists Say Car Dealers Are the Number One Source of Top 1% Pass-Through Business Income

Quick Read

  • Auto dealers rank as the #1 source of pass-through business income among America's top 1%, beating tech founders and hedge fund managers.

  • State franchise laws hand dealers protected local monopolies, letting a single-brand family store sell for hundreds of millions of dollars.

  • Zwick's mnemonic for the real 1%: A is auto dealer, B is beverage distributor, C is contractor, D is dentist.

On a September 18, 2026 episode of Bloomberg's Odd Lots, "There's a Mind-Boggling Number of Rich People in America," University of Chicago Booth economist Eric Zwick, co-author of The Everywhere Millionaire, said that when he and his co-author zoomed out to rank the industries generating the most pass-through business income among the top 1%, "the auto dealers were the number one bucket," adding that this "is not the Piketty story of like billionaire tech or finance." His co-author is a professor of economics at Princeton.

What Pass Through Income Actually Captures

Pass-through business income is money earned through S corporations, partnerships and sole proprietorships. Instead of being taxed at the corporate level, the profit flows through to the owner and is reported on that owner's personal tax return. It is the tax structure that sits underneath the vast majority of privately held American businesses, from law partnerships to franchised car lots.

Zwick's ranking is an industry-level sort of where that income originates for filers in the top 1% of the income distribution. It is a measure of where the concentrated dollars actually come from once you strip out W-2 wages and corporate dividends, separate from any headcount of dealers or revenue tally.

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How concentrated is that top slice? Per IRS Statistics of Income Publication 1304 covering tax year 2022, filers landed in the top 1% at an adjusted gross income floor of $663,164, and that group accounted for 22.4% of total AGI and 40.4% of total income tax. Pass-through profits are the dominant engine inside that cohort. Zwick and his co-author note that more than half of the growth in the top 1% income share from the 1980s through 2021 came in the form of pass-through business income.

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Where this came from

This story was reported and first published by Yahoo Finance on 21 September 2026. HUE Legacy Ventures did not write it.

Carried in full with attribution and a link to the original. Rights remain with the publisher, who may request removal at any time.

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