To me, tax rates should be linked to risk more than actual income.

When someone is starting up a business, they usually take on a lot of debt to get things started. That debt is also the big obstacle for people, as it represents a significant risk. That people shun starting up something because they'll be taxed hard should they succeed sojnds absurd to me. It's far more likely that people don't start up something because they're afraid of the risk they take in the first few years. Thus, I want a lower tax in that situation.

People with little risk, on the other hand, can be taxed harder. That means the people who have succeeded and those who have a comfy wage but does not take on the risk of creating something. For the former, it can be seen as a payback. We helped them with lower taxes in the beginning, now that things are going smoothly they can pay a little more. For the latter, it also creates an incentitive to take on risk.

But is this communism?