Consider the stunning focus of Serena Williams as she stormed through the women's bracket, surrendering 17 games in six matches, defeating the world number one and two former world number ones.
If they had to pay just through higher rates, the top bracket on ordinary income would rise to more than 67 percent and the rate on gains would approach 50 percent.
Using the data from 1913 through the end of 2011, the correlation between the maximum marginal income tax bracket and total Federal receipts is a negative 0.50.