The only "official" reason is likely to be "because that is the law". Why are the laws written that way? Because people still think that taking money away from those who earn it or have it and doling it out in governmental programs is a worthwhile notion. Don't get me wrong, I'm all for trying to help those who are indeed less fortunate, but being taxed and seeing no immediate benefit from the tax is one of the reasons people in early America decided to revolt. Whenever you come between people and their money, trouble soon follows; I know I would question a 43% tax....
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Everything may be explained by a conspiracy theory. All conspiracy theories are true.
No matter how thinly you slice it, it's still bologna.
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