WHEN Mitt Romney told the guests at a fund-raiser in Florida in May that America is divided between people who pay no income taxes and depend on government and pretty much everyone else, he missed the deeper truth. It is not just that most of the 47 percent Mr. Romney talked about do pay payroll taxes and that many of them have paid income taxes in the past. The reality he glossed over is that nearly all Americans have used government social policies at some point in their lives. The beneficiaries include the rich and the poor, Democrats and Republicans. Almost everyone is both a maker and a taker.