The UK system doesn't either though. The rate for 100-125k is higher than for 125k+ due to the phasing out of the personal allowance. It gets worse if you have

The UK system doesn't either though. The rate for 100-125k is higher than for 125k+ due to the phasing out of the personal allowance. It gets worse if you have kids and can even result in a >100% marginal rate.