It is not. Even civil servants who are not being taxed disproportionately would accept bribes, and even the poor would give them (as the benefit of the bribe outweighs the cost).
Unless your argument that it's the perception of being stolen from that would cause someone to be willing to engage in corruption. This feels nearly like a tautology. Everyone can find some way in which they feel victimized/punished by society (or rationalize their way into feeling such).