I’m not so sure. If taxes were raised to 100% no one would “bother” to go to work and tax revenue would be $0.00
If taxes were reduced to 0% everyone would be pretty happy in the private sector for a while and taxes would be reduced to $0.00
Thus there MUST by definition be a place in between where taxes are maximized. There is some math one is supposed to have learned around age 13 or so called “linear programming” which describes the relationship between cost and profit.
At my last job I was paid hourly and did not bother working OT, since it was taxed at 56%, so at least in my case taxing me at say 33% on my OT might have encouraged me to work more and thus PAY more taxes. I suppose this would not make sense to a government worker, who is concerned only that they get their retirement check when they are done with the drudgery of their work life!
See a movie called “The Island” – substitute the word “Island” with the word “Retirement” and see what a bunch of suckers we all are!!!