I think Roubini's idea to use some or all of revenue gains from expiring upper income tax cuts to fund a payroll tax cut is a good one, but
keep it simple. There's no need to scale it for poorer versus middle class workers (remember the cap means that the Social Security portion of the payroll tax isn't paid by super high income people anyway) or cut it more on the employer side than the employee side. Just cut it evenly across the board.
