This article is a bit innocent. It does not examine how the big tax cuts of 1982 changed incentives for everyone. There is a considerable amount of research that suggests when income tax on top rates is high, workers prefer non-cash benefits, rather than money. Recall that in the USA, during the 40s and 50s, the top income rate was 91% on all income over $100,000 (roughly a $1 million in todays money). Because of this, most top stars did not seeks payment in excess of $100,000. Instead, they sought benefits in to go along with their $100,000. The big tax cuts of 1982 lowered top rates to 36%. This made it much more rational for top workers to ask for high amounts.