This is definitely true if you are just looking at income tax. The problem is that&#x27;s not the only taxes you pay. For example, EITC rebate decreases as well, which additionally erodes any gross increase.<p>GSA has some studies which specifically look at effective tax rate on incremental dollars. There are places in the curve which are nearly 100% marginal.<p>To see dramatically higher than 100% marginal rates, you have to look at the big picture and not just income taxes. There is a bevy of state and federal-supported social programs, the big ones SSDI, Medicaid, SNAP, and ACA, which pay out tremendous sums if you don&#x27;t work at all, and ratchet down aggressively as you start working.<p>Combined with the higher bracket income-based taxes, you get a curve which looks like a shifted x^3 curve. Namely, as soon as you start working you are heavily negative. Then for a long time working more nets you little to nothing, and then eventually you can pull-out the other side (for a family of 4, that starts around $100k gross household income)