James Pethokoukis had a piece on this at AEIdeas, but I want to focus on just a small part of it.

[W]hat would be the economic case for lower rates for the 0.1%?

Pethoukis doesn’t object to these lower rates; he just has other job-growth priorities.

I have, though, two questions in answer to this question: what would be the economic case for excluding this or that group of Americans from an otherwise general tax policy?  And the obverse: what would be the economic case for forcing inclusion of this or that group of Americans into an otherwise limited tax policy?