“In fact, the scheduled income-tax hike, plus the much-discussed health-care surtax, will balloon the top U.S. tax rate all the way to 51 percent. Compare that to the OECD average of only 42 percent. When those tax-hikes kick in, the top U.S. tax rate will rank above that of France, Germany, and Italy. That can’t be good.”

Nope, it can’t.