Think of marginal rates (because the top rates only apply at the higher salary ranges)<p>Would you like to get a $100 pay raise and get only an effective $20 pay raise? Would you bother working more for that?<p>People will always have a sense of fairness. And we&#x27;re not talking about the very rich there (which usually pay a smaller effective rate), we&#x27;re talking about people with high earnings, but usually not millionaires.