The AEI is, in my experience, one of the classic US libertarian, right wing think tanks. This is not where such opinion should come from. But as it does let me venture to suggest that the whole article can be summarised by the suggestion that tax cutting has run out of road.
People have realised that taxes are essential to ensure redistribution. And they’re linked to a growing economy. Whilst the sense of well being that is created by the public services with which they are associated is key to the sense of community that was part of the American dream.
To out it another way, there is a Joy of Tax.
When the Feds are only getting 18% or so of GDP in their tax take, yes, there’s a certain joy to taxation. As opposed to the UK where certain people start squealing if anyone even proposes that the State should swallow less than 40% of everything everyone does.