isnt that just a disincentive tho? why use weasel words like "near" disincentive unless, on some level, you're aware that you're full of ****? also i dont know how french tax brackets work, but you don't jump into a higher tax bracket and make less than you were making before in the US tax regime because only income over the lower limit of the bracket is taxed at that rate. in simple terms, if i have a tax-free bracket under 5 bux and i now make 6 bux, only that last, sixth buck is going to be taxed. the first five are still tax free.