>Every new tax inevitably falls onto the middle class, because they can't hire people to restructure their wealth and the poor pay no taxes.

That might be true of new taxes/tax increases created by those doing the bidding of the truly wealthy. In fact, it is true.

But that's true of all possible new taxes, and increasing taxes on those with earned income over $400k will have ZERO impact on those who earn less (in terms of their own taxation).