Having a higher marginal tax rate is not a penalty. Among other things, progressive taxes balance the regressive nature of disposable income. As the article men

Having a higher marginal tax rate is not a penalty. Among other things, progressive taxes balance the regressive nature of disposable income. As the article mentions, people with double the income do not have double the expenses. With a flat/linear tax, a wealthier person pays a smaller portion of their disposable income in taxes than does a poor person. You could also see progressive taxes as counteracting the winner-take-all phenomena of the market. Taxes should be progressive to the extent that luck affects market outcome.