But now, Scott is promising to rip up the Trump tax law — “We will drastically simplify the tax code,” he says — and the only real detail he provides about the replacement is that nearly half of tax filers would pay more than they do under current law. Why would he do that?

One possibility is that he’s stupid, although I don’t really think he is. Another possibility is that he wants to bring the GOP back toward some of the less-popular economic ideas that used to be ideologically central for conservatives…

Some of the available ways to reduce deficits, like cutting military spending or raising taxes on corporations and high earners, are not congenial to Republicans. So here’s Scott putting one on the table for when that conversation is had: Higher taxes on nearly half of American households, including millions and millions of retirees.

Speaking of retirees, one wonders what will be in those mandatory annual congressional reports about Social Security and Medicare solvency that Scott wants. In theory, the reports could say Congress intends to balance those programs’ books by raising taxes or borrowing money to pay benefits. But historically, the blue-ribbon bodies that Congress gets together to examine entitlement programs end up recommending a combination of policies that includes benefit cuts.