Across the board straight percentage tax cuts: those who pay the taxes, get the largest cuts.

If one guy was buying a $10,000 car at a dealer, and another guy was buying a $100,000 car at the same dealer, and both got 10 percent off, the first guy would get a rebate of $1,000 and the second guy $10,000. If the first guy demanded that he get a $10,000 rebate too, and hence a free car, you would think he was a nut case, but many people demand exactly this in tax cuts.

You can't give people who don't pay much tax much money back, unless it becomes welfare.

Of course the Democrats like tax cuts only to the lower income groups. They get almost all of the political benefits, while actually making very little reduction in the flow of money out of the private sector and into the government.

34 million families with children got a tax cut averaging $1,500. This is not going to put a new car in the driveway, but it ain't chopped liver either.

And it wasn't just a one-time rebate. The paycheck is a bit bigger every week. Every time.

And anyway, the tax cuts worked.

For the record, the sociologist is a woman. Not the first time I've heard from her.