Not really, the US has a nominally &#x27;progressive&#x27; tax rate and there are several bumps when various subsides expire where the marginal rate is much higher than the top tax rate.<p>EX: The interest on student loans are only tax deductible under a specific income.  So, if you pay 2.5k in student loan interest your effective marginal tax rate increases by ~16% from 65k to 80k.  The top tax braket in the US is 39.6 which is less than the 25% marginal tax rate from 65k - 80k + 16%  (25+16 = 41).  On top of that the top marginal tax rate does not include Social Security or Medicare income taxes, but deductions don&#x27;t apply to SS or Medicare taxes.