An interesting point is that the Cuban government uses an extremely regressive taxation system to extract maximum revenue from the people providing services to

An interesting point is that the Cuban government uses an extremely regressive taxation system to extract maximum revenue from the people providing services to tourists. According to the people I spoke to, the first bracket is taxed at 100%, and revenue above this is not taxed (at all, I believe). However, the bracket limit is set quite high, so that a lot of work is required to clear the hurdle. But the motivation to reach that goal is high, so people work hard, and the government collects the fruits of this labor. I believe Mancur Olson described a similar, extremely regressive taxation system at work in the Soviet Union. I cannot find any reference to this unfortunately.