One of the benefits off of the top of my head, is that people wouldn’t be scared of their salary increasing just enough, to actually lower their clean income.
Why wouldn't they? This isn't how it works now, but people are still scared of it.
To be clear, the first three tax brackets are at $11600, $47150, and $100526 (for a single filer), at 10%, 12% and 22% respectively. If you make $58000, the first $11600 is taxed at 10%, the next $35550 is taxed at 12%, and the remaining $10850 is taxed at 22%. (This is the exact example the IRS gives.) If you go from making $47k (the top of which falls in the 12% bracket) to $48k (the top of which falls in the 22% bracket), you're still making more money. That last $850 is just taxed at a higher rate.