David Frum   Chill Out on the Top Tax Rate  Joe Raedle/Getty
Images ()  Compared to middle-class friendly changes like
increasing the child tax credit and reducing payroll taxes, the
top income tax rate should be at the bottom of Republican
priorities. (It's not, but this is an argument that shouldn't be
abandoned). Reihan writes at National Review:   We aren't
getting a top rate tax cut without a Republican in the White
House, and we aren't getting a Republican in the White House
without policies that broadly benefit the middle class. Whether
elected Republicans recognize this is another matter, but for
now, there are far more important concerns than the top marginal
tax rate for our nation's best off.