Income tax is probably always marginal, but in the UK at least this kind of thinking does apply to selling houses - when a house is sold in the UK the buyer must pay "stamp duty", which is a percentage of the value of the house, with the percentage changing at certain thresholds. For example at £250,000 the stamp duty changes from 1% to 3% - but the percentage applies to the entire value of the house. So if you sell for 250,000 the buyer pays 250000 * 0.03=£7500, compared to 249999 * 0.01=£2,499.
That introduces some distortions into house pricing, making it very difficult to sell a house in the £250,000 to £265,000 range - because you are competing with houses just under the threshold which work out significantly cheaper for the buyer. As someone selling a house which falls into that price range, you might be better off asking for slightly less from the sale (versus asking for just over the threshold and waiting much longer to find a buyer).
That introduces some distortions into house pricing, making it very difficult to sell a house in the £250,000 to £265,000 range - because you are competing with houses just under the threshold which work out significantly cheaper for the buyer. As someone selling a house which falls into that price range, you might be better off asking for slightly less from the sale (versus asking for just over the threshold and waiting much longer to find a buyer).