This is something where the answer will depend on which side you pick. So you have a choice on what to do. Here are two viewpoints.
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In favor:
I agree that we should raise taxes on the wealthiest people in the country because they can afford to pay them. Their lifestyle won't be affected too much compared to someone who is struggling to put food on the table, pay rent, or pay for health insurance. Wealthy Americans take advantage of various infrastructure everyday and possibly don't realize it, so it makes sense to have them pay their fair share. With the wealthy contributing more, it gives the lower class workers a more fair share to get a better foot hold and have a higher standard of living. The more people with a higher standard of living, the better the country off is as a whole.
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Against:
I don't agree that we should raise taxes on wealthy Americans. Higher taxes discourages people from earning money since those in a higher tax bracket are going to pay a higher rate. This unintended consequence pushes people to stay in a lower bracket and not earn their full potential. Also, higher taxes chases people away to lower/no tax locations. In a sense, it's like pursuing the path of least resistance. Even if the tax money was collected, it is likely to be spent in places where it shouldn't possibly due to corruption or incompetence.
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Of course these are just basic outlines to help you get started when it comes to writing your response. Feel free to add or take away anything that fits your style.