The article examines how people's income changed in response to tax increases in the 1990s. Different methods were used to analyze the data, showing that the response to tax changes varied depending on income levels. Estimates suggest that high-income individuals were more sensitive to tax changes, with some even changing their taxable income by more than the tax increase. However, the results also show that isolating the exact impact of tax changes on income is very complex and can be influenced by many other factors.