All the proposals I’ve seen would set the marginal tax rate on the 120 so high that his earnings would end up more like 40k from the 120k job and then he gets his 60. So, still some benefit to working, but a very progressive tax rate on higher earnings. Not sure I agree with this, but that is what I’ve seen.

> 40k from the 120k job

I would not get up in the morning in such case.