Not necessarily. If you are rich, then there are many ways to get around that. For instance having another company in a tax haven charging licensing fees to you

Not necessarily. If you are rich, then there are many ways to get around that. For instance having another company in a tax haven charging licensing fees to your company in Netherlands or whenever and then loaning money to the individual, which in many countries still is tax free. Of course you don't have to repay the loan or pay just the small interest. These taxes are designed to keep working class being working class and ensure they'll never jump the class ladder.