Professor Lee finds the "death and taxes" poem by Rep. Ewing hypocritical for several reasons. He notes that the poem is derived from a 1920s populist attack on Treasury Secretary Mellon for cutting taxes on the rich in the name of trickle-down economics while relying on regressive excise taxes on the masses -- an attack similar to that waged by then-Governor Clinton during the 1992 presidential campaign. Further, says Lee, the Bush administration displayed more of a preference for regressive excise taxes than the Clinton plan, whose reliance in part on consumption taxes appears a consequence of 25 years of Republican "tax revolt" rhetoric.

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60 Tax Notes 1393-1400 (1993)