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 could get behind the idea of the government essentially subsidizing overtime pay, but this seems like it would be an accounting nightmare. Honestly doesn’t seem like a bad idea but I’d be very sus about the execution.