Besides there aren’t enough of the wealthy to make the numbers they want! Like what Willie Sutton said -” you go where the money is!” The Middle Class individually they don’t compare to the wealthy, but they make that up in numbers! Besides its more fun for a leftist to torment the middle class!
You could confiscate the wealth of all the wealthy and it wouldn’t satisfy the iron dreams of the socialists\progressives\communists\Rats!
Speaks to my second point; corporate taxes are paid by corporate customers, most of whom are "middle class".
The marxists aren't stupid, they're evil.