Senior Fellow Eugene Steuerle examines the merits of a tax cut, and finds: Tax cuts are a valid means of achieving smaller government, but they only work if expenditures somehow follow a similar path, especially in the long-term. By the same token, not all tax cuts are bad nor are all spending increases bad. As for progressivity, there are valid arguments to be made in favor of a progressive system, but not every change must add to overall progressivity. Neither can the supply-side argument for caring about only the top tax rates always hold up unless one really favors head taxes over all other forms of taxation.