Gosh, they must think we are completly dumb at the Hoover Institute over at Stanford University.
A Swiss Canton (1 of 23, or 26, in Switzerland) has announced it is going to make a "degressive" system. In other words, that tax rates will go down as income goes up.
They seem to only praise the system as "...a true incentive-based tax system—the larger one's income, the lower one's marginal rate."
Except, as they note, the rate rises for all income up to eight hundred thousands Swiss Franc, currently trading around 72 cents on the dollar... meaning that the system becomes an "incentive" based system only for people earning more than five-hundred and sixty thousand US!
The article acknowledges it might be about attracing rich people... which makes them Defectors in the Prisoner's Dilemma of tax schemes.