Coolidge's taxation policy was that of his Secretary of the Treasury, Andrew Mellon, the ideal that "scientific taxation"——lower taxes——actually increase rather than decrease government receipts. Congress agreed, and the taxes were reduced in Coolidge's term. In addition to these tax cuts, Coolidge proposed reductions in federal expenditures and retiring some of the federal debt. Coolidge's ideas were shared by the Republicans in Congress, and in 1924, Congress passed the Revenue Act of 1924, which reduced income tax rates and eliminated all income taxation for some two million people. They reduced taxes again by passing the Revenue Acts of 1926 and 1928, all the while continuing to keep spending down so as to reduce the overall federal debt. By 1927, only the wealthiest 2% of taxpayers paid any federal income tax. Although federal spending remained flat during Coolidge's administration, allowing one-fourth of the federal debt to be retired, state and local governments saw considerable growth, surpassing the federal budget in 1927.