The wealthy pay smart, talented people to help them pay as little tax as necessary to comply with our complicated tax code. The very wealthy try not to earn "income", because it is heavily taxed. Tax shelters, tax free bonds, capital gain income, and paper loss techniques greatly reduce the effective tax rate they pay. In short, at 36.9%, there is an incentive to evade, and they arrange their finances to pay less tax. Perhaps under a NRST, they could arrange their finances and pay those smart talented people to more efficiently use their capital and help propel the economy forward. Income tax inserts waste and negative productivity at levels most people never consider.
Source: http://www.taxfoundation.org/taxdata/show/250.html
Yes the wealthy do pay.
Besides the income tax rates that we talk about are MARGINAL rates. The NRST is not marginal at all. The 30% is assessed on the sale. Other than the 'prebate' you pay 30%. P.S. I think that the Flat Tax is best.