Just to clarify-- the percentage increase in your taxes is much higher than 2.5%-- a 2.5% new tax rate is probably a 5 or 7% increase depending on your existing tax burden.
That doesn't clarify anything, it took me about 30 seconds to figure out what it was you are trying to say. It's pretty simple to understand the penalty is 2.5% of your income, most people don't think in terms of their existing effective tax rate.
