Is anyone aware of any such summary, and if not would it be worthwhile to generate one? This could serve as a "credit report" of the Democrats' willingness to deal fairly. I believe that such an accounting will show, for the Democrats, that "tomorrow never comes". How many times? Every time that I can remember...but I could be wrong.
But why insist on "tax now, cut later"? Easy. Absent strong fact to the contrary, people tend to project their own actions and tendencies on others. Put baldly: if Democrats were to agree to tax increases 'later' instead of now, they believe the Republicans will do the same thing to the Democrats that Democrats have been doing right along to the Republicans: "tomorrow never comes".
I strongly support the idea that any deal that includes new/increased taxes NOW also include tax reforms and spending cuts NOW as well.
Also, such an accounting would also be the starting point for Democrats to make good on their end of prior deals. Or did the Democrats bundle all the broken promises into credit default swaps and sell them?
See my earlier post. Taxes go into the US Code and “spending cuts” into the ephemeral annual budget, no mechanism to make them happen in a later budget.
I think that your documentation project is worthy, looking at the budget bill for a given year might work if you also slogged through the Congressional Record of debates on the budget. http://thomas.loc.gov will find you the bills and a link to CongRec. To the US Code as well, I think.