Wealthy would dodge 90% of Biden's capital gains tax increase, study says

That maybe an effect, but that is in no verifiable way, the purpose. In my experience, when confronted with a "the real purpose of", what follows can directly be translated to "me or one of my loved ones is being affected in this way". What you call the middle class is likely the rich by most other standards.

Regardless, If we follow that logic to absurdity, why don't we directly just pay out the rich from the earnings of the poor? They are going to get it anyway.

Laws now seem focused on an iterative stemming of the tide. In this case, eventually the laws (hopefully) get good enough that the rich can't just can't restructure. In that way, it is no unlike iOS base-band. Is it secure? Heck no. Yet, is it secure enough (with a platform open enough) that the hacking is not worth... for most, yeah.