so means testing is (usually) kinda bad policy, but politically popular and therefore often part of a second best solution given political constraints. Therefore, I wonder if it would be better to put the phase outs just before a large jump in the income tax rate, so that the effective marginal tax rate is more smooth and in line with a theoretical progressive optimum? You could sell this politically by defining "rich" or something to be this kink point.

#meansTesting #EMTR