While that is plausible, the simpler explanation is that the elite control Congress by paying them for the various non-evasive loopholes that subtract from the 40% top rate. The #1 way the elites stay in power is the control of the US Congress. Evasion is not the central issue, it is control of loopholes.
What does ring true in your statements is that since the lowest tax rate even on a couple dollars of income is 30% plus state corp income tax plus fed. personal income tax plus state personal income tax, it is really true that taxes as a whole are aimed at the little people (e.g. small businessmen) and not at the elite.
The highest corporate taxes on Earth, nay, in the known universe are INHUMANE