Argument: Progressive taxation does not reduce work ethic
Robert J. Shapiro. "Flat Wrong: New Tax Schemes Can't Top Old Progressive Truths". Washington Post. 24 Mar. 1996 - Economic theory cannot settle the issue; but the evidence provides a bit more support for progressivity. As near as we can tell, tax rates do affect people's work efforts and saving, but only when the rate is very high and then only to a modest degree. In short, high income people don't work or save less when progressivity increases their tax rate; they find ways to avoid it or live with it. Even worse for flat tax advocates, people don't save much more when the tax on their savings is cut sharply. In 1995, for example, the personal net saving rate remained less than 5 percent despite more than $120 billion in direct tax incentives for personal saving.