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.

Any complex tax system, even if justified based on theoretical models, ends up creating a bureaucratic "monster" full of exceptions, deductions, and rules that not only make it harder to comply with the law but also give the state more power to regulate our lives. The simpler and lower the tax system, the better, because it reduces distortions in people's decisions on how to spend, save, or invest.