Exactly these obstacles, all system with it's rates are aimed for not prosperity but to keeping poor in these miserable profit amounts and kill any desire to earn more. All this system is rigged in favour or already rich people who pays mostly small capital gains tax. Rates should be fixed for everyone with some big zero tax allowance. But I would go even further and dismantle all personal income tax altogether and focus on different taxes, because it's too much hassle for everyone, a lot of people are waisting their time on all it, including all the consulting business, instead of doing some real productive job.