The highest band is the only one that matters really, at least if we're talking about people that could freely choose to work in either country at top tech companies.
We are not concerned with people on high salaries. They can hopefully take care of themselves. Far more important to talk about low, average and median earners for I hope obvious reasons.
Not really concerned about the people for whom the top bracket represents most of their taxable income. Even well paid developers have most of their income taxed below that rate anyway.
