Mike Lee Utah   Utah Sen. Mike Lee (R)  A few months back, I
criticized Sen. Mike Lee (R-Utah) for talking about the need to
uplift middle class families without any policy agenda to do so.
In particular, the tax plan he favored (a 25% flat tax on
consumed income) would have raised taxes on most of them.
Credit where it's due: Lee is out with a new tax plan that's
much better and actually addresses the needs of the middle
class. Unusually for Republican tax plans, his new plan cuts
taxes for the middle class and finances that with a tax increase
on the wealthy.  Republicans usually get caught in a trap on tax
policy. They feel they need to sharply cut the top income tax
rate, which means a tax cut for the rich. Then they have to pay
for that somehow, and they end up calling for tax increases on
the middle class. Then, if they're Mitt Romney, they try to deny
it.  Lee's new plan avoids that trap by going for simplification
through the elimination of deductions and credits (a good idea)
but retaining a graduat