That's kind of a misleading ratio, for two reasons. First, income taxes are not the only taxes. If anyone ever tells you that people who make under a certain amount of income don't pay taxes, that person is either confused or lying to you. There's sales tax, payroll tax, and various governmental fees (such as automobile registration, licensing fees, etc.) that hit everyone equally, even the poor. In fact, let's say that automobile registration costs $100. That $100 is much more of a bite, percentage-wise, of a poor person's income than of a rich person's income. Factor in these other taxes and I guarantee you the taxes_paid/benefits_received ratio will even out dramatically.The point was that for middle class benefits are the least favorable: low income people get the most benefits in terms of ratio taxes_paid/benefits_received.
The other reason is that not every dollar has the same utility. Let's take Poor Joe and Rich Sarah as an example. Joe makes $500/wk, and pays 10% in income tax. Sarah makes $5,000/wk and pays 30% income tax. Unfair to Sarah? Perhaps. But Joe has to survive on $450 a week, while Sarah has to survive on $3,500 a week. Believe me, Joe's loss of $50 hurts him a lot more than Sarah's loss of $1,500 hurts her. Dollars may be fungible in a financial model, but they are not so in the real world.