They might when they still earn considerably less than the people who are better off, or if even the improved income still is insufficient for their needs; also, when the rise in wages is less than the rise in prices of goods. Housing conditions, even if 'improved', might still be primitive.
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The ability-to-pay principle of taxation states that people with higher incomes have a greater ability to pay taxes than people with lower incomes.
a developing country is a country in which the factors are being improved and advanced to become a developed country. an example of a developing country would be Mexico because it is still being improved to make the country better to live in.
individuals' incomes
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It imposes a higher percentage rate of taxation on persons with higher incomes.