In most countries, income tax rates rise as earnings increase, but there is ongoing debate about how much more high earners should pay. I agree that people on high salaries should pay a considerably higher rate of tax, although rates should not be set so high that they discourage work and investment.
The main justification for higher rates is fairness. A person earning a very large salary can pay a higher percentage in tax and still enjoy a comfortable standard of living, whereas the same percentage taken from a low income might make it difficult to afford rent or food. Moreover, high earners often benefit substantially from public investment, including educated employees, reliable transport and a stable legal system that protects their businesses and property. It is therefore reasonable that they contribute more towards maintaining these services.
Higher taxes on top incomes can also reduce inequality. When the gap between rich and poor grows very wide, it can weaken social cohesion and limit opportunities for children from poorer families. Revenue raised from high earners can fund schools, healthcare and training programmes that give everyone a fairer chance to succeed. For example, money raised in this way could pay for free early-years education, which helps disadvantaged children start school on an equal footing with their classmates.
However, there are limits to this approach. If rates become excessive, some highly skilled professionals and entrepreneurs may move abroad, reduce their working hours or find ways to avoid tax, which could actually reduce government revenue. Tax rates must therefore be high enough to be fair but not so high that they drive talent and investment away.
In conclusion, I believe a significantly higher tax rate for high earners is justified on grounds of fairness and social cohesion, provided that it is set at a level that does not undermine economic activity.