Democrats have some inherent advantages in the impending fiscal negotiations, but they are mercilessly exploiting one advantage they do not deserve at all: their claim that they wish only to raise the top rate of income tax to 1990s levels. That's true for 2013. But in 2014, the taxes in Obamacare bite. With those surtaxes, the top rate of tax will rise beyond the Clinton levels to levels not seen since before the tax reform of 1986. That's a point that deserves repetition and underscoring, again and again.