Why do you want there to be a detrimental effect on anyone? In this case you want to penalize the wealthy. Why? Are you really that jealous of the success of others? When you go out to dinner and you split the check, do you divide it according to the income of each person there?
Would you be in favor of a tax system in which everyone ended up with the same result. After taxes everyone has $12,000 income for the year. those who earn less would receive money from the government, those who make more would give all above $12,000 in taxes. In your mind would that be a fair system?
