of evaluating the economic costs to the economy of raising the top rates, how that will affect onta brawner version of, how that will affect -- how that will affect entrepreneurship, how that will affect the decisions of entrepreneurs, how that will affect the growth rate for small businesses. all of those things are considerations and factors that enter into this discussion. i think you really need to think about at what cost. i will go back to the point that i started with. in terms of thinking about the distribution of the tax burden, i think that is a much more relevant -- i think a much more relevant question is the distribution of the government. len has a paper where he makes the case that a lot of the tax expenditures, the $1.1 trillion that is running through the tax code should be thought of more as spending as opposed to part of the tax spent -- a tax system and should be about a weighted along the lines of spending programs. those provisions have profound effects on distribution of the tax burden, just as the graduated tax schedule does. they are currently factored into by distr