Is Tony Abbott stupid or simply a liar?

Tony Abbott has of late said a number of things which appear to show him as either completely stupid or a natural born liar.

Let us just look at a few things.

• Budget. The Charter of budget honesty means Treasury releases during an election campaign the PEFO. The last PEFO was very similar to the last MYEFO of the previous government. The only increases in spending actually came from the NEW government. If Abbott read PEFO then he would have found out there is no budget crisis.
• Spending. The reason why the budget is still in deficit is because nominal GDP is so weak. Spending has never been a problem as the previous government had a 2% real spending increase cap on which they adhered to since 2009. yes 2009!
• Budget structural problems. The  budget structural problems all emanate from the revenue side NOT the spending side
• Equity You cannot bring a paid parental leave policy that is highly inequitable and then say your government is ensuring everyone will suffer together
• Means testing. You cannot say that means testing the Family payments system to $150k under the previous government and say it is class war and then impose a means test to $100k!
• Taxes  you cannot say a broken promise only refers to permanent tax increases. A tax increase is a tax  increase. This is possibly one of the worst excuses I have heard and laughable. Update. If the leaks are correct this tax will hit families harder than the ETS without the benefit of cutting demand for carbon emissions.

This list is not extensive but then it doesn't need to be.

What do you think?

Postscript
Here's M0nty and his take. He is pretty much on the money!