That statement is too strong and not correct. For examples of when a marginal tax rate can be over 100 percent, see the first answer here: http://money.stackex

That statement is too strong and not correct. For examples of when a marginal tax rate can be over 100 percent, see the first answer here: http://money.stackexchange.com/questions/1258/why-would-you-ever-turn-down-a-raise-in-salary http://money.stackexchange.com/questions/1258/why-would-you-... and here: https://www.epionline.org/wp-content/studies/shaviro_02-1999.pdf https://www.epionline.org/wp-content/studies/shaviro_02-1999...