Who but the taxing authority that devised it would ever consider a retroactive tax rate increase a good thing? Certainly not a conservative thinker like myself. But such a thing actually happened back when President Clinton retroactively increased federal income tax rates in 1993. As the president made law with the stroke of his pen, the leader of our household declared we would NOT pay additional taxes, but instead we would work less and vacation more. That sounded like a great plan to me, as the prior few years had seen very little vacationing for our family since the opening of our year-round hunting/shooting resort. Some quick calculations determined that a month of vacationing would net us the same tax burden as the old tax rates, so destinations became the next order of business.