Let’s add another wrinkle. When you know tax policy is going to change and its impact to you will depend on when you sell your assets, which class is most able to change when and how it sells.
Al Gore could decide to make less money (or even lose some) on his sale of his TV Network in order to complete the sale before the new tax laws kick in because he has so much money in the first place. People with a lot less money need the full profit from a sale. If that means they have to refuse a deal and conclude the sale after the new tax law kicks in, they’re screwed.
The rich are also more likely to be able to change when they pull money out of their stock funds, etc.
IOW, rich people ALWAYS have more choices when it comes to paying tax than poor do. And they have the smarts to exercise that choice to maximize the money they keep in their pockets.
Only Democrats know how to spend the money before the wealth gets too concentrated in the hands of any of the productive individuals, hence the wailing for higher taxes.