The United States has the most progressive tax system in the world - that means that “upper income earners” pay more than their fair share already.
Half the people in the country pay no income tax at all.
Sure - Why not punish the successful even more in order to reward the unsuccessful?
After all, who needs personal gain as an incentive?
Oh - wait. That’s called human nature!
The progressive tax can be likened to a boat in heavy seas with 10 rowers. 5 are below decks drinking rum bought with the boat’s funds. The captain tells 3 of the 5 guys actually rowing to take the rest of the night off. He then tells one of the last two rowers (the strongest rowers on the boat who do the most work) to go take a nap for a bit. He then starts whipping the last guy left and screams at him to row harder, everyone is depending on him!!
This is the progressive tax system.