"Will"? Don't we already have a Progressive Income Tax system?
Here's the simple question: how can a member of middle class become "rich"? by having income, right? a lot of it! So what does a tax on income do? Keep the poor poor, and prevent members of the middle class and especially upper middle class from rising above their stations.
You are getting very close when you asked who were the architects of the tax code. It's "the rich."