The question that needs to be asked is why should high performing individuals be singled out and given a punishment. There should not be a need to apply an additional tax on someone who has done good for themselves. The way corporations structure benefits to attract and retain high performing employees. This tax was just another form of redistribution of wealth. A tax like this as structured does not fix a problem if anything it creates more problems. If a company offers the employees a more generous package but there is an increase in tax when it reaches a certain level either the employer reduces the benefits offered to save the penalty and thus individual is then required to search for help from government. This creates a dependent generation to the government and increases the size of government and keeps spiraling. Or the other aspect is the individual only works enough to just get by and keep government assistance. I remember when President Clinton signed the welfare reform act and how everyone was upset and crying how hard it will be for the individuals in the system. I do believe it was quite the opposite and people in the system picked themselves up and had a better life. When President Obama came to office he undid all the reforms that President Clinton passed. We see how well that worked. I do believe we need a system in place to protect people when unforeseen issues arrive but it should not be considered a career choice to strive for. Work gives people a purpose in life and this purpose strives people to perform better. This builds their self purpose and when rely on getting a monthly handout it doesn't provide a reason to give more since they know what they have regardless of how hard they work. I am not saying in this that I believe President Clinton was a great President but his welfare reform did help the American people.