If Romney's tax cut is revenue neutral, what's the point? All he's doing is shifting around who pays the taxes.
I'm all for tax cuts. They are incredibly stimulative and would help the economy right now. But if you're not reducing the amount of money collected by the government, it isn't really a tax cut.
You're either super concerned about the deficit and want to reduce it (in my opinion, the wrong place to focus while the economy is still slow) or you want to cut taxes. But you can't do both.