Besides a rate decrease Mr. Barthold is also assuming that the alternative minimum tax would be repealed.

FORBES: Eliminating Tax Expenditures To Cut Rates - Early Results Are Underwhelming

You need to bear in mind that Mr. Barthold is figuring out how much rates that are scheduled to increase can be cut from the increased amount.

FORBES: Eliminating Tax Expenditures To Cut Rates - Early Results Are Underwhelming

Mr. Barthold ran an experiment in which he eliminated some major tax expenditures and measured how much of a rate reduction that would permit while remaining revenue neutral.

FORBES: Eliminating Tax Expenditures To Cut Rates - Early Results Are Underwhelming