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I don't think these were "Common Questions" and while I recognize and respect Robert Keebler I found this too complex and of limited value for my practice. However, i do think that some of the tax-increases (assuming we don't go over the cliff) are necessary and not so terribly punitive as the anti-tax lobby would have us believe. Unfortunately in the U.S., it seems possible to lower taxes, but super-difficult to raise them. A more helpful topic is to discuss why taxes should be the tail and not the dog.