Lower and middle class pay almost no income tsx now. If we are giving a tax break, how about to the people who are paying the taxes? There are plenty of working class people in the upper income bracket. Hubby and I just barely break into the top bracket. We both work 60+ hours a week, nights , weekends and holidays. I have had several 13 hour days in a row and I go back to work later today on a holiday to work until midnight or later. We work hard for our money and delayed any income at all into our 30's to get the extensive training we need. Why should the government take 1/2 of what we make? And taking even more is ok? If the majority of people in the country paid anywhere near our tax burden the next American revolution would start tomorrow.
As I said, any increase in marginal rates would have to be part of comprehensive reform. That might include things like much higher thresholds for the top marginal rates, or lower small-corporation rates that might make it practical for people like you to defer, shelter, and recharacterize income by incorporating. As it is, even if Obama's increases were rolled back, you would still be paying a higher rate than, say, Warren Buffet, whose income all gets cap gains treatment. That's why I say that comprehensive reform could conceivably include a higher top rate and still be far fairer than the current structure.
At the bottom end of the spectrum, everyone should pay something. The recipe for disaster is 50% of the population voting for more benefits that someone else pays for. Say what you will about European socialist states, but at least the average citizen is willing to pay for things like "free" health care through VAT taxes...