1. The AMT and the estate tax force complexity, uncertainty, expense and hassle on the taxpayer. A voluntary flat tax should be wildly popular with people who would appreciate the simplicity
2. Who said federal spending is sacrosanct? “Paying for tax cuts” is a false choice. Besides, the elimination of the AMT should act just like a tax rate cut, bringing in more revenue.
3. Dynamic scoring takes into account the incentives of lower marginal tax rates.
4. Fred’s tax plan says its time to inject a bit of sanity on behalf of the taxpayer into a broken tax system.

Democrats have always had little to offer taxpayers except contempt and a desire to lighten their wallets. Mr. Moin’s analysis is wonky and adds little to the debate.