We need to be thinking of alternatives to tax rate increases. Like the idea of a cap on deductions. It gives both sides room to declare victory. Those who made tax pledges can stick by them. Those who want more revenue from the rich will get it. We cannot simply log jam on the same points again and again and again. I would propose increasing the deductions for paying employee salaries and benefits to encourage small business owners to keep going, and to help filter them from the rest of the "rich".