Darlin', then you ought to get to knowin' it. Time to school yourself a bit.
Thank you for first admitting your ignorance.
High income earners? How high are we talking? And are we talking about income proper or other forms of income?
Because you should do this yourself. Also: You are deeply entrenched in your own peculiar ideology to the point of it being stultifying.
A tax professor's refutation on an internet forum relayed to me second-hand years and years later? Holy cow! You really changed my mind.
And this, at this point, is merely you appealing to an authority. There are plenty of other authorities that dispute you and the legendary tax professor's refutation. Google them.