 After discussing, and dismissing, a similar stream of counterfactual accounts, Kagan notes we may be tempted to refine the counterfactual test still further. We may want to say that an agent does harm when the harmful upshot would not have occurred if the given reaction had not occurred. However, on this account the distinction between doing and allowing simply disappears. For in the classic cases of merely allowing harm, the harm would not have occurred if the agent had acted differently. Suppose I watch Maude drown. If I had reacted differently, if I had not refused to save her, then she would not have drowned. Thus this revised test still fails to capture the intuitive distinction (Kagan 1989, pp. 97–98).