I think it is a great idea (being one of these drug free Mormon's @steve is referring to). I also enjoy the fact that it brings the spotlight on how screwed up our tax system is. The working class poor pay little to none in federal taxes. The super rich have access to so many loopholes and exemptions to avoid payments. It is not a fair or equitable solution. I also don't like the implication that a tax deduction is considered a government expenditure. There are no monies exiting the coffers. It perpetuates the myth that the my money is only mine because the government is gracious enough to let me keep what it thinks I am entitled to.
A tax deduction IS a government expenditure. Your elected representatives set the tax rate and define the budget, which determines what to do with those taxes. Roads. The military. Police. Fire departments, etc, etc, etc. If I let you pay less than someone else, you need to provide me with a reason why you should pay less than your neighbor. That's a tax break. Now the government doesn't have the money to do the things it said it would do, because you haven't paid your fair share. Tax breaks ARE a government expenditure.