The most surprising tax trap on fees is the Alternative Minimum Tax.

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Without both, limited government will be nothing more than a tea party slogan and a balanced budget will be nothing more than a tax-increase trap.

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One trap is that tax cuts add to the federal deficit.

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But, just as Democrats never retreated from their commitment to raise the top two tax rates and grow government, the Republicans can use their tactical retreat to extricate themselves from the trap of bi-partisan austerity.

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