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Taxing income and grades progressively is the same effect, yes it is comparable.
Take from the highest, to "boost" the lowest.
Grades are not necessarily based on effort, sometimes it's choice and situation (see. Cheating), sometimes it's based on luck and situation, (see. parental involvement in education and facility standards).
HG, you can compare any two things. That does not make it a good comparison. This is not a good comparison, any more than comparing bricks and airplanes.