The salient questions, outlined above, are more relative and  whether Democratic promises to refrain from spending the surplus are less trustworthy than Republican promises to match tax cuts with spending cuts, and which hypothetical error--excessive spending or excessive tax cuts--would be harder to reverse.
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It's hard to determine whether the damage from spending too much is easier to remedy than the damage from cutting taxes too drastically.
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It's hard to determine who is more sincere between the Democrats promising to cut taxes and the Republicans talking about saving the surplus.