Tom strongly believes that raising tax rates for the rich is the only way to steer the economy out of a recession because it is likely to generate greater tax revenue for the government. even when his friend sam pointed at factual information illustrating that the government indeed receives greater tax revenues when tax rates are uniformly low for all americans, tom refused to accept sam's input and change his attitude. interestingly, the input provided by sam further strengthened tom's initial attitude. in this instance, can be said to have occurred.