How can you call 100K the 'middle?There are some very high marginal tax rates in the "squeezed middle" due to the thresholds for student loan repayments, higher rate tax band, child benefit claw backs (over £50k), and the withdrawal of the personal allowance on incomes between £100-£125k. At lower levels you have the withdrawal of some benefits, i.e. losing free prescriptions, council tax relief, tax credits, etc. A graph of marginal "tax" rates including all these factors (and NIC) looks like a jagged mountain range. In any sane tax system it would be a gradual curve. So many points on a rising income scale where the net "take home" pay is less than half of the marginal increase in pay due to a promotion or overtime etc. Not only that, but there is the hassle factor that people want to avoid, i.e. having to fill in a self assessment tax return to repay some child benefit, or having to deregister/re-register for tax credits or UC if you temporarily earn over the threshold then income falls back again and you have to return to the claims regime. So many disincentives to better themselves. And then, of course, at the top end of the "squeezed middle" you have doctors and dentists refusing extra shifts which take them over £100k as they have 62% marginal tax/nic on the earnings of that extra shift. The entire tax system is a mess and disincentivises working harder/longer etc.