That discussion centers around a report by a left-of-center think tank, the Brookings-Urban Tax Policy Center (TPC). The TPC authors argue that Romney's tax plan, by promising to cut tax rates for everyone while maintaining revenue neutrality, will result in an $86-billion-per-year tax increase on the middle class. In my report, I point out that with five minor adjustments to the TPC's assumptions, that $86 billion tax increase is reversed into a $40 billion decrease.
Later that day, Ryan Ellis, Director of Tax Policy at the Americans for Tax Reform, tweeted about my piece, and asked Josh what he thought about it. Here's their exchange. I've annotated their conversation to explain the abbreviations they're using.