A fully progressive rate structure matters symbolically, not just for amount collected

Evidence

All wage income that is over the living allowance deduction would be taxed at the progressive rate, and investment income, inheritances, and property sales would be taxed the same way—no more preferential treatment. I used to believe that vertical equity, based on ability to pay, could include a flat-rate system, where everyone pays the same percentage rate in taxes regardless of income, because those with greater incomes would still pay more in taxes. But I’ve come to value the symbolism of a progressive tax system that does more than just require higher-income Americans to pay more taxes (which could happen with a flat tax); they need to pay taxes at a higher rate. — Dorothy A. Brown, The Whiteness of Wealth, 525

Categorization

• XREF: connects to: Manusmriti codified differential interest rates that institutionalized perpetual debt servitude — Ambedkar, B R, Annihilation of Caste_ The Annotated…, 60; Ancient caste law encoded differential interest rates legitimizing debt bondage; The marriage penalty arises invisibly from progressive rate brackets — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 120 (+1 more)
• yield-rescued: below the book’s yield-target cutoff, included anyway for connecting to: Manusmriti codified differential interest rates that institutionalized perpetual debt servitude — Ambedkar, B R, Annihilation of Caste_ The Annotated…, 60; Ancient caste law encoded differential interest rates legitimizing debt bondage; The marriage penalty arises invisibly from progressive rate brackets — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 120 (+1 more)

Broader Connections

• The marriage penalty arises invisibly from progressive rate brackets #complicates (0.76) — Dorothy A. Brown, The Whiteness of Wealth, 120
• Best-shot aggregation makes large values dominate small ones by design #complicates (0.75) — Gary Goertz, Social Science Concepts and Measurement, 1014