It's not. It's a counter to the justification of 'we did it before.' We didn't, not really. If you want to raise the marginal tax rate now, it needs to have its

It's not. It's a counter to the justification of 'we did it before.' We didn't, not really. If you want to raise the marginal tax rate now, it needs to have its own justification independent of historical marginal rates since it's not an apples to apples comparison.