Financing post-Katrina Restoration with Tax Cuts

This seems to be the message from John Tamny:

Majority Leader Bill Frist (R., Tenn.) has promised to hold a vote on the estate tax as soon as possible. Those presently suffering in Louisiana and Mississippi should hope he does, and that the Republicans also have the courage to make permanent the 2003 Bush tax cuts. Despite warnings from the left, economic growth is the single best cure for what ails Mississippi and Louisiana.

Tamny tries to suggest that Tyler Cowen believes in the NRO free lunch supply-side spin:

A common misconception about the rebirth of Germany and Japan post-WWII is that aid under the U.S. Marshall Plan led the recoveries in each nation. In truth, according to a study by George Mason professor Tyler Cowen, the “German Miracle” actually began with tax cuts, before money from the United States arrived.

Does someone have a link to Tyler Cowen’s actual paper? The best reference I’ve found to it has this summary:

A study by George Mason University economist Tyler Cowen found that rapid economic growth in countries that had been occupied by Germany during the war occurred “irrespective of the timing and extent of Marshall Plan aid.” In West Germany—the plan’s most often cited success because of the subsequent “German Miracle”—economic recovery began before aid started flowing and coincided with Ludwig Erhard’s elimination of many of the Allied Control Commission’s extensive restrictions on trade, production, prices and distribution.

Relaxing restrictions on trade are not the same thing as repealing the Estate Tax. I hope even Mr. Tamny knows the difference.