Well, yes we do reward laziness, but more to the point, we penalize success, we call it "progressive" income tax. Progress, and progressiveness, are nice sounding terms, until you have something growing inside you that have the same terms. Make no mistake, progress and progressiveness are destructive no matter the context or application. We are a progressing toward the abyss, just how quiclky we want to progress is up to us.
Progressive tax system is the fact of life in most developed countries, bob. There are very few countries which have a flat tax (which enormously favors the rich anyway).
Even that bastion of conservatism, USA, is not pushing for flat tax. There are only a few nut cases in the Congress who are pushing flat tax. Even in USA hardly anybody opsoes progressive incoem tax.