In the UK the top 5% of earners (£80k+) pay 50% of the total income tax
Not really, top earners pad out their fees and packages to give them what they want in hand. Professionals such as solicitors charge hundreds of pounds an hour to account for the tax man's grab, their clients pay extortionate rates from their after tax earnings in order to pay the service provider's tax bill. The top 5% then want to be recognised for the amount of tax they have contributed when they have simply charged it to someone else and passed it on.
The middle class bear the burden as they support the lower class with taxpayer funded welfare benefits and pay the upper class tax for them.