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Depends on the math and how it works from one scenario to the next. Most people change how they spend money and what they keep as tax deferred etc. though when facing a higher tax bracket. For example, if I got a pay raise that put me in a new bracket, I would just dump the money in a 401K or Traditional IRA, avoiding the tax bracket because my taxable income would stay at the lower limit. Then, when I do withdraw from the retirement tool in later years, I'm earning far less, so it gets taxed less in an even lower tax bracket.