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The big problem with this idea of a revenue neutral swap of income tax rate cuts for a carbon tax is that democrats can't be trusted not to turn around and try to raise income tax rates again, particularly on "the wealthy".
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"After voters re-elected an administration that added five trillion dollars to the nation’s debt, left 23 million Americans unemployed, surrendered Iraq to America’s enemy Iran, and enabled the Muslim Brotherhood to gain control of the largest country in the Middle East, the one lesson Republicans should agree on is that elections are driven by emotions, not reason." - David Horowitz
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