What is the best tax strategy to boost the economy?

I think one of the best tax strategies to immediately boost the US economy is to cut the social security taxes for self-employed taxpayers.

The immediate impact would be to stimulate small self-employed businesses by cutting one of the biggest tax burdens. This net profit from self-employed businesses is subject to the 15.3% self-employment taxes and by cutting this in half would do more to help the small businesses than any tax credits or tax rebates.

This particular sector of the economy is very important in leading job creation in this economy.

The immediate impact would also increase the tax reporting of income for self-employed business and may actually increase tax revenues.