Add to this that most households 'income was not high, households of high tax rates would still have high after-tax incomes, and as a result, the phenomenon of reducing work to increase leisure was very rare.
所以高度累進的稅率結構，事實上，影響所及的納稅人比例不高，再加上大部分家庭的所得水準不高，也就是適用較高稅率，稅後所得的利益仍大，故受高稅率影響而寧可減少工作程度、增加休閒活動的情形可能極為罕見。