Republican Bruce Bartlett...

...doesn't think much of Paul Ryan's new budget. From his piece in The Fiscal Times (my emphasis):

I think Ryan has an undeserved reputation for seriousness in budget matters. The word “fantasy” would better apply. As Prof. Calvin Johnson of the University of Texas law school told me, the tax side of Ryan’s plan “is floating in the clouds without any connection to earth or reality.” And of course accomplishing what he hopes to do on the spending side is even more fanciful.

In my opinion, the Ryan budget should be seen as nothing more than a PR document for Republicans so they can say they have a plan to balance the budget, cut taxes, and cure the common cold. It may serve that narrow purpose, although many Republicans are saying that it doesn’t go far enough in slashing spending. I wish I could buy some of the stuff these guys are drinking or smoking.

Anyone can make up numbers that balance the budget while slashing taxes at the same time if they have no concern whatsoever for the proper functioning of government, no concern for the hardship it would cause, and are in a position to order the CBO to accept those numbers at face value. Coming up with specific legislative changes that will actually implement such a vision, getting it enacted, and accepting the consequences is something else altogether.