Got it, apologies on the typo and subsequent misunderstanding.

I think we're both after the same thing - I guess I'm just trying to get the safety net before attacking the "top" of what is reasonable.

And I'm kind of OK with a nearly infinite top... As long as the tax rate makes sense. If you're at a 95% tax rate (and loopholes aren't rampant... Lot of ifs here) then go nuts. You'll be supplying a good life for many people, by force, as a result of good taxes and public policy.