Seattle’s income tax on the wealthy is illegal, judge rules
seattletimes.com
seattletimes.com
Astrid Lindgren continued to live in Sweden even when her marginal tax rate was 102%.
On the other hand, some people leave to avoid paying taxes even if they do not have a high income.
The NYT article you pointed to tells me that the marginal tax rate should be quite high for those making, say, 10x minimum wage. Otherwise there is too much concentration of power. It's much easier to pander [] to the rich, simply because they are few and influential, at the expense of the poor whose voting power is great but diffuse.
([] I use "pander" as the opposite of your "target". I also use "pander" to describe when a government offers tax breaks for Wal-Mart or other large companies to come in, at the expense of unsubsidized local businesses, or in a race-to-the-bottom competition with neighboring governments.)