▲those 后的定语从句，一般情况下，只要没有时态等特殊情况的限制，均可以转换为分词短语形式。例如你的句子：

Those earning most pay most tax. 挣钱最多的人交税也最多。

Those wishing to go now may do so quietly. 想要走的人现在可以轻轻地离去。

Will those wanting to join the club please sign here? 要参加俱乐部的人请在这里签名。

▲又如：

Those wanting to go, please put up your hands. 

那些想去的人请举手。

Look out for those wanting to push you into a disagreement. 

小心那些想让你陷入不和的人。

Those going to the Capital Stadium please get ready to get off at the next stop. 

到首都体育馆的乘客，在一下站下来，请做好准备。

For those going away to study or work in an English environment, they have to learn to listen, because they need to know what is bouncing back to them so as to reply. 

对那些要出去在英语环境中学习或工作的人来说，他们就得学会听，因为他们得明白别人说了什么才可以做出反应。

▲但是，如果有时态限制，则无法转换：

Those who have made the same mistake will have to stay behind.

不能说：Those making the same mistake will have to stay behind.

【注意】those后的定语从句如果是被动语态，则使用过去分词短语作定语，例如：

His fingerprints matched those which were found at the crime scene. 

His fingerprints matched those found at the crime scene. 

他的指纹与犯罪现场发现的指纹相吻合。

Those who are accepted by the programme pay no tuition fees.

Those accepted by the programme pay no tuition fees.

被该计划接纳的人不付学费。