[Misc] What's the reasoning behind "starting slow"? Does skin actually build up tolerance or strength?

Beauty Tips For Body Care
Like, when starting a retinoid or active or anything possibly harsh, why is the suggestion of "going slow" and "working your way up" to a higher percentage or just a higher application frequency given? (Other than for the obvious fact that you don't want accidentally burn your face off the first time). Does your skin actually build up a tolerance or some strength? I assume so, based on the obvious, but I can't find research on this?
Girls Blog 2015
Submitted by blossomrileykirby