>The fundamental question here would be "why?". Is there an innate reason the government should be concerned with high earners? Just because? That's spread-the-wealth mentality. Top earners already pay a disproportionate amount of taxes in our supposed equal system, Here's a better idea: Tax EVERYONE at n%. Wouldn't that be more in line with our values?

Not my values, which say that those who have the most also have the greatest responsibility.

FWIW, last time I heard Bill Gates speak in person, I wrote this down when he said it "The more success you have, the more responsibility you have."

As for the specifics, it's a while since I read that piece, but IIRC, it made the point that we used to have a much higher top bracker, that is, one with a higher threshold and a higher marginal rate. This isn't a new idea for the US.

Tamar