politics

There are ways to justify this (decreasing marginal tax rates are consistent with optimal tax theory, as you get the incentive effect without the reduction in revenue on the hours that people would work anyway), but in general I'm kinda worried about tax policy being driven by memetics. Becomes a complexity nightmare.

taxes are already a complexity nightmare, adding one more row in the sheet for the accountant isn't that bad, the whole system is because you rarely can get it done by yourself, especially if you do it in a different country than US