In 1937, while the USA were recovering from the Great Depression, Pres Roosevelt decided to introduce the payroll tax creating a situation of instability. This lead to a crisis within the crisis, with higher unemployment, massive drop from the labour force, decline in wages and personal income, especially for the poor.
Any thinking American can conclude that was one of the worst mistakes made by a government.

Now, how come president Obama is so stupid to propose and promote higher taxes in such a delicate moment, risking to destroy this miserable recovery?

The answer is as easy as the question: he is not stupid or ignorant, he is a liar. It's all about politics, campaigning all the time and promoting dangerous and clueless actions only for political convenience.