I think I have, or did for a few years, and I did use that exception Dana mentions, earlier in the previous decade to spend a fair penny on a vehicle for a one time tax deduction - and the numbers worked. For me it is not spite, it is control. If I work 40hrs a week, my salary (made up numbers) is $1000/week, and I take home $787 after taxes/before healthcare. If I work 50hrs a week, my salary is $1375 and I take home ? If I work 70hrs, salary = $2k~ and I take home how much? If anything, when I am working overtime the government should tax me at a LESSER rate, since I am displacing much opportunity cost to earn that money. It is already costing me more than "normal" to earn it, and then after I gave up sleep, welfare checks, WIC food stamps/etc, I have to pay above and beyond what the guy who worked 40hrs/week paid. Yes, irrational and not easily fixed, but it is my rant.