We disagree in that at any non 0% tax rate, some people will respond by adjusting the amount of work supplied. The effect may only be measured at the populatio

We disagree in that at any non 0% tax rate, some people will respond by adjusting the amount of work supplied. The effect may only be measured at the population level to take into account the difference between people, even if we can predict it is likely to be very low close to 0% and very high close to 100