That whenever any form of Government becomes destructive of those ends,it is the right of the People to alter or abolish it and to institute new Government.
I haven't been able yet to find any empirical research into whether or not marginal tax rates do act as a disincentive to employment. Anyone know any?
No direct links, but an idea. There's been talk recently that men and women should be taxed differently: because the effect of marginal tax rates upon women's decisions to seek employment or not is very different from men's. Marginal Revolution, Vox.eu, maybe Andrew Leigh, those sorts of places.
Have a look at:- http://www.ifs.org.uk/mirrleesreview/publications.php#chap2 Particularly, "Means testing and tax rates on earnings".
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