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.

I think his idea is that wealthy people are absolutely never working overtime. That’s only a shift workers concept. So this is a way to help people who need it more. But ya you have a valid point.