I was less taken by that op-ed than Veronique was. For one thing, I don’t see why the incidence of the income tax, in isolation, is all that important, as opposed to the incidence of federal taxes generally. And his bottom-line policy proposal–that Congress should come up with a new tax code that doesn’t cut anybody’s taxes, raises a lot of (low-income and middle-income) people’s taxes, and promotes economic growth–seems a little, well, crazy.