What America needs is a payroll tax cut

This article argues for reduction of payroll tax across the board. According to his logic if payroll taxes are cut there will be a higher demand for labor, while at the same time putting money in the pockets of the lower income bracket, who have a tendency to spend nearly all their income. This would increase consumption and lower unemployment at the same time. Why stop at payroll tax cuts? Why not cut corporate gains taxes as well? It seems the most important agenda right now is to get unemployment under control and to get money moving again.