Michael Boskin says

Two problems arise when marginal tax rates are raised. First, as college students learn in Econ 101, higher marginal rates cause real economic harm. The combined marginal rate from all taxes is a vital metric, since it heavily influences incentives in the economy—workers and employers, savers and investors base decisions on after-tax returns. Thus tax rates need to be kept as low as possible, on the broadest possible base, consistent with financing necessary government spending.WSJ

The actual rule is that the government is most efficient when the vote, the tax bill, and the government goods align within standard error.
Whoa, look at this:

But there are also state income taxes that need to be kept in mind. They contribute to the burden. The top state personal rate in California, for example, is now about 10.5%. Thus the marginal tax rate paid on wages combining all these taxes is 44.1%. (This is a net figure because state income taxes paid are deducted from federal income.) 

So if I work then 41% of my effort is tax for federal government goodies. In California, upper class households will be stuck for a 58% marginal tax. I don't think California is sustainable at that rate.

If Congress wants to dump debt fast, then Congress needs to auction off Senate seats.