Hemingway was scrupulous in staying in Cuba at least six months and a day, every year. It wasn't just because he loved the place.
This was the reason the “Alternative Minimum Tax” was devised during the 1960s.
Despite having 75-90% tax brackets, many of the wealthy and super-wealthy got away with paying no income taxes at all.
There was the case of the multi-millionairess Marjorie Merriwether Post (I think that was her name), the heiress to the Post cereal fortune, at the time the wealthiest woman in America, who paid zero—not a cent—in income taxes for decades.
That’s why the “Alternative Minimum Tax” was invented.