If you're going to talk about "more" and "less", you need to define your unit of measure.
If I understand you correctly, defining the unit of measure is tricky, since billionaires are paid very low wages. They are able to do this because income from their businesses go to foundations and other shelters. So, if they were not able to place huge amounts of money in these shelters, I would say the unit of measure would be income. Conversely, if everyone cannot place their salaries in foundations and other shelters, I would say that the unit of measure would be the amount placed in these funds, leaving middle-income job creators with the ability to pay zero taxes.