to answer your question, i consider "they" as the 39% of the top 1% of income receivers that do not work for their money, and only pay 15% at most of their dividend income that they can't shelter in income taxes. As opposed to working people that are successful and pay a higher rate.
Is that too complex a concept for you?
The repub douche bags like to fight about the top nominal rates of 35% but in truth, most of the top 1% don't pay anywhere near that rate, and it is a false argument. They then slyly try to let that go and then try to get capital gains, which is the true income of the rich, lowered, which means they pay even less.
And they use some of the saved money to keep their morons in office, which is made easier by people like you who support letting them off the hook and you end up paying a higher share yourself. What were you saying about paying attention in school?