+500k doesn't fall on to the category you mentioned. They likely don't have many cars. Many can afford to live close to schools and offices, so they won't use

+500k doesn't fall on to the category you mentioned. They likely don't have many cars. Many can afford to live close to schools and offices, so they won't use road as much. They also pay for their own healthcare. We haven't factored in social cost of raising kids who cause problems to society I doubt it is that clear cut to compare upper middle class with poor people to see who costs more to the country's infrastructure. In any case, from everything you mentioned, it seems way way better to tax on luxurious goods. Buying Mercedes Benz? Tax is 2000%. Good luck. Buying a yatch? Here is 100000% tax. A private jet? Here is 10000000000% tax. A second/vacation home? It's 100000000% tax. An island? Here is a trillion % in tax. There problem solved. But for some reasons no politicians and thier supporters (Dems or republicans) never ever think of this solution.