The fiscal cliff really has become political.  The Republicans do not want to raise taxes and the Democrats are trying to pin them in the corner saying they will not extend the Bush era tax cut unless they raise the rates on the top 2% of income earners.  This is my prediction before the end of the year; the Republican controlled House will have two bills by the end of the year.  The first bill they will pass will extend the Bush era tax cuts for all income earners and the  Republicans will vote for this and the Democrats will vote against it.  The second bill will increase the tax rate on the top 2 % and the Democrats in the House will be forced to vote for the tax increase and a few Republicans will go along with it to get it through.   These two bills will go to the Democratic controlled Senate, and President Obama.  If they fail to pass them, the Democrats will be accused of failing to pass the Bush era tax cut.  If the two bills pass and they become law, it can be said that the Democrats were in favor of raising taxes.