“To be fair,” no it can’t, at least not in the US. The top tax bracket for income I think is around 37%. And the next lowest is in the high 20s, but I don’t know what the $ amount is, but I think you gotta clear a half mil + a year before you get to that 37%. So make a mil a year? 37%. 2 mil? 37%. No matter what you’re making you’re not getting to 100%. So I don’t know where you live, but here in the US there’s no way to hit 100% on personal income tax, the tax that’s being discussed.