Micro-behavioral offsets
One of the authors of the TPC analysis argues that Rosen expects taxpayers to adjust their behavior to rate cuts, but fails to do so in a symmetrical fashion for reduced tax concessions. These would offset revenue gains from the former.
Note that this same point has also been cited in opposition to Martin Feldstein's analysis (follow cross-link).
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Visualizing the Romney Tax Debate »Visualizing the Romney Tax Debate
Romney's plan stated »Romney's plan stated
But does it compute? »But does it compute?
No - it does not compute »No - it does not compute
The TPC case »The TPC case
Growth effect claim »Growth effect claim
Ignores growth potential »Ignores growth potential
Growth-supportive studies »Growth-supportive studies
3. Feldstein »3. Feldstein
Unaddressed objections »Unaddressed objections
Micro-behavioral offsets
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