Let’s ignore whether this is "fair" to upper income workers. Let’s even ignore whether it will have any negative effects on their incentives to work hard. The problem is — if 80% of government spending benefits lower and middle income Americans — and 80% of the resulting tax burden is borne by "the rich" — the incentives will always be to increase spending and taxes, and never to control the vast majority of public and private spending that is enjoyed overwhelmingly by the vast majority of rank and file Americans. As any household or business knows, unless the costs of spending and its benefits are at least somewhat aligned, there can never be any hope of meaningful budgeting.
Unfortunately, the author neglects to mention that this situation is the inevitable result of universal suffrage.