That group also gets about one-third of the benefit of the partial exclusion for Social Security benefits.

FORBES: Connect

The third tranche includes credits for low-income families with children and the partial exclusion of Social Security benefits.

FORBES: Do The Math: Why Trimming Tax Breaks Won't Allow U.S. To Easily Cut Rates

For instance, in just a few paragraphs, they fracture the arguments for low rates on capital gains and propose a better alternative (a partial exclusion from income).

FORBES: What To Read While Hanging Out At The Fiscal Cliff