> They are in the top tax bracket

They are not in the top bracket by choice - a luxury option unavailable to non-wealthy people in the working middle-class who actually are in the top tax bracket.

As you helpfully noted in your second half of your comment, high wealth, deliberately low income[0] means they are not in the top tax bracket[1] on the basis of their carefully calculated, tax-optimized income.

0. Taxable events need be overhauled to cover loopholes, including removing tax-advantages of borrowing against securities. The legal fiction that allows rich people to spend money not recognized as income is deleterious.

1. Warren Buffet, IIRC, noted his assistant was in a higher tax bracket than him.