That doesn’t logically follow - you could hold that opinion if your goal was to have the highest amount of tax come from those with the highest ability to pay.

That doesn’t logically follow - you could hold that opinion if your goal was to have the highest amount of tax come from those with the highest ability to pay. Or also if your goal was to tax most heavily those who use the most public resources (and high earnings is a fair proxy for controlling a lot of resources and by extension using a lot of public goods, like roads and air)