Nope. The rules are the same for everyone. The outcome of the application of the rules may differ by individual, but that does not mean the rules themselves differ.
“The rules are the same for everyone”
Wrong. Different rates for different incomes means different rules for different people.
“The outcome of the application of the rules”
I don’t know where you’re coming from with this formulation. It’s not that the rates are different outcomes for the same rule. That doesn’t make any sense. The income class comes first. It determines which rule applies. If you make so-and-so one rule applies. If something else, you get another rule. This notion you have that there’s one rule makes no sense.