Hermione lives in a country with two tax brackets: the first $30,000 of earnings is taxed at 20%, and any additional income above $30,000 is taxed at 40%. Harry lives in a country with a single tax bracket: all income is taxed at a flat 40% rate. Both Hermione and Harry currently earn $35,000, and both are presented with the opportunity to evade taxes by "hiding" $10,000 of their income-so that their reported, taxable income will be only $25,000. Who would benefit by taking advantage of this evasion opportunity?