Why should the upper class pay a higher rate than the middle class? Simple,in absolute terms the upper class has MASSIVELY higer incomes and, as a result, even more massive disposable income (that which remains after “living expenses”), even with taxes. Over the years, those monies are compounded and result in huge disparities of wealth in a relatively short while. That is what we are now seeing. There comes a time when a balance must be attained.