I guess my point is those $400K+ people will have more incentive to avoid the taxes, and when theres a shortfall ... the fed will move to taxing the next group

I guess my point is those $400K+ people will have more incentive to avoid the taxes, and when theres a shortfall ... the fed will move to taxing the next group down $400K -> 200K -> 100K -> 50K, etc. We should put effort into compliance, instead of increases.