Hacker News Reader

It's very common.

A progressive income tax like this prevents situations where someone getting a small raise that moves them I i a higher tax bracket could actually leave them WORSE OFF than they were before the raise.

Sure:

https://taxfoundation.org/2017-tax-brackets/

https://www.irs.com/articles/2016-federal-tax-rates-personal...

It's how tax brackets work. Notice the "+X% over the excess / of the amount over" wording in the documents. I'm not a CPA, so maybe one can chime in with a counter example of someone who would take home less if they made a larger salary. But I'm pretty certain this is how it works.

Look at the US tax code (just pull the calculations from the 1040A instructions on the IRS website). That's how tax brackets work.

https://en.wikipedia.org/wiki/Tax_bracket