In the United States, at least, the poor often have marginal tax rates nearing or beyond 100%, once you include loss of means-tested benefits. If high tax rate

In the United States, at least, the poor often have marginal tax rates nearing or beyond 100%, once you include loss of means-tested benefits. If high tax rates affect work ethic, it is most pronounced among the working poor in the United States. See, for example, http://gregmankiw.blogspot.com/2012/07/effective-marginal-tax-rate.html http://gregmankiw.blogspot.com/2012/07/effective-marginal-ta...