There is nothing more boring, even to budget wonks, but the reference point against which you measure tax changes is critical to how you see those proposals.
U.S., European and Israeli officials have described 2013 as the "critical" year in Iran's nuclear program, which has been seen as a reference to the possible use of military force.
That persuaded French Prime Minister Jean-Marc Ayrault, in an apparent reference to Ms Merkel, to say that "the situation in Europe is sufficiently critical not to give in to simplistic talk".