Paul Krugman:

So if you’re a serious Keynesian, you’re for maintaining and even increasing spending when the economy is depressed, even though revenue has plunged; but you’re for fiscal restraint when the economy is booming, even though revenue has increased.

Hard Keynesianism - NYTimes.com.

More and more, I'm embracing Keynesian economic theories. They seem to be the most rational. (NOTE: Mitch Daniels' insistence on maintaining a surplus and not resorting to tax refunds for political gain is evidence of his real maturity and nuance in economic matters.)