Is the jump from 20% to 40% income tax at £50,270 too abrupt from a structural perspective?

I’ve been thinking about the jump from 20% to 40% income tax once earnings exceed £50,270, entering the higher rate band, and whether the current structure still makes sense given wage growth and cost pressures.

I appreciate that when you factor in NI the marginal change is smaller, and that the system is designed to be progressive, but it still feels like a relatively blunt step in practice rather than a gradual transition.

I’ve been considering whether something like a 30% band between £50,271–£100,000 would help smooth that transition, while still maintaining overall progressivity.

I’ve put together a petition setting out that idea in more detail (link below), but I’m genuinely more interested here in whether the underlying structure makes sense, or if there are better ways to approach it (e.g. thresholds, tapering, or other mechanisms).

https://petition.parliament.uk/petitions/750780

Very open to being challenged on this — keen to understand where it does or doesn’t hold up. All thoughts genuinely welcome.