400
…Reason dictates that, contrary to the [current] configuration of the Orders [Estates]…the true Orders should be these: the poor; those who have only the necessities; the well-off; the rich; the opulent; the bloated. Now, according to this classification, the poor, from paying, will have the right to receive assistance; those who have only necessities will neither pay nor receive, because only indigents will receive and because only those with excess will pay and those with real needs don’t come close to having excess; if the well-off must pay a twentieth, the rich must pay two and half times [more than the twentieth], the opulent six [times that], the bloated ten [times that].
According to the quote, the author believes this socioeconomic group should pay the most taxes.
Who are the bloated?