A good book to read that obliquely talks about the tax structure is "Rich Dad, Poor Dad". It talks about how the middle class accrues wealth versus the upper class. In short the "rich" side step tax increases by passing them down to the middle and lower classes. The tax code is clearly written to allow tax attorneys to shelter assets. The middle class is, in effect, forced to pay for the welfare state. Rich people calling for higher taxes on themselves know the mechanics of this (thats why they are rich!). Middle class schmucks who think they are going to work their way up are less able to do so as the cost of living increases (by effectively paying the taxes the "rich" said they deserved).