Almost as if specifically designed to thwart my recent explanations, Congress is now apparently seriously considering eliminating the concept of marginal tax rates for top earners.

One possible change would tax the entire salary earned by those making more than a certain level - $400,000 or so - at the top rate of 35 percent rather than allowing them to pay lower rates before they reach the target, as is the standard formula. That plan would allow Republicans to say they did not back down in their opposition to raising marginal tax rates and Democrats to say they prevailed by increasing effective tax rates on the rich. At the same time, it would provide an initial effort to reduce the deficit, which the negotiators call a down payment, as Congressional tax-writing committees hash out a broad overhaul of the tax code.

As Matthew Yglesias says, "This would create exactly the kind of super-high marginal tax rates that I'm always mocking confused rich people for believing in." And it creates stupid incentives, like that scenario about the chiropractor going on vacation as soon as they hit $399,999 in income. The only reason to do this - and it's insane! - is, as the NYT article says, "allow Republicans to say they did not back down in their opposition to raising marginal tax rates". And i'm sure that won't even work; Grover Norquist isn't that stupid.

But i guess the upside is that people already seem to think this is the way taxes work. So you're just aligning reality with people's expectations. If we're too dumb to understand a graduated income tax, i guess we don't deserve to have one.