“I call BS. If someone really did turn down a promotion or a different higher paying position because of a 39% top marginal rate then that person is an idiot. Who in their right mind would turn down more cash in their pocket?”
True, but only if the person continues with the same expenses. Often the higher income requires working in a more expensive place with a much higher cost of living. Choosing to take less money by taking a job in a cheaper location can be financially better - both in terms of living expenses and taxes. Just look at the migration away from New York and California if you want to watch this is real time.
I won't argue against any of that because it's all true. However my comment was directed at the OP where it looks like the only consideration for turning down a higher salary was because of having to pay a 39% marginal rate on income over $250,000/yr as opposed to a 35%, or whatever it is right now, marginal rate on income over $250,000/yr.