I agree for the most part - I don't think that there's any strong conclusions w.r.t. spending here, but an interesting direction for future research. What I'm

I agree for the most part - I don't think that there's any strong conclusions w.r.t. spending here, but an interesting direction for future research. What I'm struggling with, however, given the assumption above (spending is decoupled from tax revenues), is that while the paper suggests a lack of incentive to cut taxes, it equally suggests a lack of disincentive to cut taxes.