As if low income and the middle class hasn't been paying taxes. They are! But with debt. That will have to be paid at some point. A large company and such can simply move to another country. Debt does not trouble them at all. Pile it onto the citizen.
Reducing the tax rates is probably one of the most studied of all economic policy tools. Every time taxes have been reduced significant on both personal and corporate incomes (e.g., the Kennedy and Reagan tax cuts), economic growth has exploded. Internationally, look at the fastest growing economy in the world right now. It's not China or India, it's the one with the 1) lowest personal income tax rates, 2) the lowest corporate tax rates, and 3) the one that has the lowest ratio of government spending to GDP. The country: Chile. True, companies can move to avoid taxes...why do you think so many US companies are building plants abroad? However, the reverse is also true: Lower corporate and personal income taxes in the US and you would see foreign companies flood the US with new jobs. The Dems, however, don't want this, as it would make the 51% less dependent on their largess.