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Perhaps, but it's not really as underhand as it sounds, as you can see from the full line of code in the picture above.
ENGADGET
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It institutionalizes envy in our tax code and places a punishing ceiling above the heads of people who otherwise would have been ready to make the move from upper middle class into affluence.
FORBES: The Republican Fiscal Cave Is Much Worse Than The Fiscal Cliff
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We must state that we consider the above threats to be in breach of the Hellenic Criminal Code and as the alleged offence took place on Hellenic soil and the victims were Greek citizens, jurisdiction will be assumed immediately.
BBC: Exchange of letters between Thanou and IOC