The Nation of Change has the Joe Conason article Arithmetic For Republicans: Why Boehner’s ‘Offer’ Just Doesn’t Add Up.
Summing it all up, Conason ends with the following:
Unless and until the Republicans start talking about real numbers that can actually add up, there is nothing to be gained from pretending to negotiate. Nor should the president start negotiating with himself, as he has sometimes done in the past. Instead, he ought to make sure that the opposition understands what will happen when they fail to act responsibly. After Jan. 1, he will bring them an offer they cannot refuse to restore cuts for the 98 percent — and they will be held accountable for any consequences caused in the meantime by their stalling.
The preceding points in the article give some details of the failure of Republican arithmetic. The Republican proposals actually hide more than they reveal about what they really want to do to us.