Sure you can!
You just can't do it with an "income" tax. If we had a tax system based on consumption rather than income then it would be an ENTIRELY different matter!
The same principles apply to a consumption tax, it just means that the required rate of return on running a business would be higher, in order to cover the projected taxes owed by business owners on both their business AND non-business spending.
The “rich” would also have the means to evade that tax by spending and/or moving overseas.
Taxing the rich, by whatever means, results in the rich using whatever means they have (lowering wages, increasing costs, changing investing/spending practices and/or moving) to evade or pass on those taxes. Since the rich can do this, but the non-rich (as I define them) cannot, then the rich may pay, but ultimately do not bear the burden of taxes.
Don't forget to put a sales tax on stocks, gold, treasuries, and all forms of capital investment, too.
If a poor mother has to pay tax when she buys shoes for her kids, why shouldn't some zillionaire pay sales tax when he buys stocks or bonds?