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Do changes to categories etc. affect historical data?

I am looking at upgrading to SM 8 or 9 from 3.2.3 and in doing so I would like to streamline things. In the past, any changes to Categories, Rates, Taxes and D/C types seemed to have affected historical data. With the new version(s) does this still occur, and if so, does it also affect historical data of non-live or archived items. If no to the latter, do those items become affected once they are unarchived or made live again? (I have needed to do this from time to time for reference)

Thanks

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