Majority of countries (if not all) use tax brackets to define how much tax should the earning workforce pay. So we could have something like this.
Pay | Tax 0 - 10,000 | 10% 10,001 - 20,000 | 20% 20,001 - 30,000 | 30% etc.
The breakpoints are what I am going to ask about. It has been proven in other schemes, such as the UK's Stamp Duty Land Tax that separating tax into categories like this leads to clusters on the lower bound of the breakpoints. My understanding is that this is not a desired effect and the distribution on the scale should be more fluid.
I come more from the software engineering side as opposed to the economic side, so I assume that in the past it was easier to calculate tax using this system and that's why it was chosen. Humans would not be able or willing to do complex tax calculations had we used rules that can be charted for example as S curves.
However, I wonder if we could have a better system today? (Assuming the current system is not sufficient.) Are there any proposals or significant movements that are not satisfied with the current tax system?
Note: I am not making assumptions about how the collected money is being spent, or how much is being collected. This is purely about the curves behind the tax brackets and clustering.