Absolutely not. If you target the rich they will demand, AND GET, things from the politicians. Flat Tax with NO Tiers on upper end.
Tier it on the lower end to help the poor.
FORGET INCOME!
TAX CONSUMPTION!
I think the poor should get used to paying income tax. And if you work the math right, the flatter the tax and the steeper the exponent... then the rich pay a higher burden, for the most part.