Investing your money responsibly and reaping returns isn't something only the ultra-rich can do.
Again, the wealthiest folks in America pay more income tax to the Feds than any other tax bracket. If they happen to be in a situation where they can simply pay themselves a low salary to get hit by a low income tax, then get a lot of money from other ways the Fed doesn't assess, then props to them; I admire anyone who is crafty enough to take advantage of poorly thought-through code to save money.
If I were in charge, anyone with an annual gross income that's more than the Federal poverty standard would pay a 10% flat tax on said income. Then I'd throw an additional 10% on all gross corporate revenue unless it's a sole proprietorship or similar model geared only for small business. Everyone pays an equal share of their income, no business exemptions except for the types that actually need it.