I never said it wasn't, other than employers portion of fica.
The cost to the company is the same, but where the money actually goes is different. Withholding tax is exactly that: Money the employee was entitled to, but which our current tax system mandates the employer withhold from the employee and pay to the government. Same with fica.
The exception to this is the employers half of Fica. That is a flat out tax on business. A penalty for hiring someone.
Go back and re-read what I said. Call your English teacher if you are having a problem with the written word.
I pressed the point with Boortz and Linder. Boortz denies that the book intentionally overpromises. The introduction, he notes, emphasizes that "this book isn't about saving a penny in taxes." But he concedes that the book is confusing about this, and vows to correct it in later printings. Fair enough.