There seems to be no consensus in Congress on how to fix the fiscal cliff. There seems to be a willingness by both sides to go over the cliff and solve this in the new year. Republicans would rather go over the cliff and then cut taxes on the 98% of American. Democrats would like to do the same.
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I think that this is a fairly reasonable balance. I like your idea of requiring everyone to pay at least $100. There are too many people who do not care where their taxes go because they don't pay any taxes.