So many people are on commission based jobs or have the option to do overtime or are self employed.
I know plenty of sales people who complain about paying tax when they earn a lot of commission and often see them juggle sales between months to lower the tax they pay... but I haven’t personally known any yet who just stop selling because they refuse to pay tax at a higher rate. If you do, I’d say they are the exception rather than the rule.
If someone doesn’t want to do overtime For tax reasons, someone else will do the work and get taxed on it.
Most people who are self employed won’t be paying the top tax rate because their accountant will have arranged their finances accordingly.