One is a high earner who, under the new system, would end up receiving at least £69 less a week (over £3,500 a year); and the other is a low earner who would receive at least £44 a week less (over £2,200 a year).
The Swiss-born philosophy graduate is a high earner and taxed at 40%.
In fact, if you really want to be a high earner, then you need to try and be underweight.
Also, charities can only claim back at the lowest tax band, so if you're a high earner, GAYE is more tax efficient.
These cases can cost the employer dear, particularly where the victim is a high earner and is unable to pursue their career.
But too many financial commitments, even if you are a high earner, and you are unlikely to qualify for a loan, she said.
Some low-paid employees whose spouse is a high earner may not need the help, while a single person with a higher salary could.
The value of the tax subsidy rises with income, since higher earners pay a higher marginal tax rate (an employee who pays $5,000 per year for her share of her health insurance gets a $500 break if she is a low earner in the 10percenttaxax bracket but a $1,750 tax break if she is a high earner in the 35percenttaxax bracket).
Researchers Moshe Hazan and Hosny Zoabi are of the opinion that this is straightforward economics: when you're a high earner, you can afford to run a house, pay for childcare and, presumably, stuff your suits with premium-brand shoulder pads.
As Mr Osborne might have said to justify his lowering of the top rate of income tax, if you are a high earner and can award yourself an optional rate of 10 per cent, then it is immaterial whether the top rate is 50, 45, or even the basic rate of 20 per cent.
