The example of a doctor isn't really meaningful in isolation. It is also pretty reductive to think only in terms of simple percentages and how much of "what they have earned" they keep. Different parts of the world have a different cost of living. If you live in the states and make $200K per year, you are capable of living a comfortable life anywhere in the country. If you make $400K, how much more comfortable? What about $800K? If the doctor is making $800K and their tax rate drops by half, then what? There is a sense of how much is reasonable for someone to contribute back to society, and if the amount they contribute drops significantly so that they are perceived as not contributing enough, then it is fair to regard that tax cut as a handout.