On the Theory that Tax Rates (Especially on the Wealthy) Don't Influence Behavior

It's absurd, in my opinion. a) Bjorn Borg, Ingemar Bergman, and scores of other Swedes left their native Sweden in the 1980s when the top tax rate was a crushing 80-something percent. b) Billions and billions of dollars of wealth has left high tax states such as New York, California, New Jersey, and Massachusetts and migrated instead to lower tax states such as Texas, North Carolina, and Florida. And c) whenever the top tax rate has been reduced precipitously (as it was during the Harding, Kennedy, and Reagan Presidencies) on GROSS income, it has invariably led to people earning more GROSS income (and paying more in taxes, too)....................................................................................P.S. And, yes, I've seen it on the other end as well; folks knowing exactly how much money that the can earn and not have it effect their benefits and so they're constantly refusing extra hours. Playing the system is what they call it, I guess.