"Start with [California's] individual income tax, which has six brackets and is steeply progressive. Its top marginal rate of 9.3% is among the nation's highest but, worse, it kicks in at just $38,000 of income. This means that the likes of nurses and janitors already pay to the state a dime of every $1 in higher salary they receive."--The Wall Street Journal editorial page, October 2.
Question: If the top rate starts at $38,000, forcing janitors to pay the same marginal rate as millionaires, then how can the tax system be considered "steeply progressive"?
UPDATED January 11, 2007