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The death tax should be completely and permanently repealed now in order to make the Tax Code fairer and simpler and to eliminate the harmful drag this tax has on the economy.

My decision on this matter is as certain and final as death and the staggering New Deal taxes.

Repealing the estate tax won't create jobs, it won't boost GDP, and it won't add efficiency to the market. Instead, repealing the estate tax will simply add to the debt, hurt our ability to build a stronger economy and worsen economic inequality.

It is day after day in this institution, borrow money, run up the debt, run up the deficits and then with a straight face say, we are going to repeal a tax that affects 1 percent of the American people, just 1 percent of the American people.

Higher taxes is the road to ruin. We must and we will shrink our government, and that means making some tough choices, tightening our belts.

Eliminating the Death Tax will continue to restore consumer confidence, spur capital investment, and create new jobs which are critical components of economic growth, particularly within the small business community.

I think we can have some tax reform, but that doesn't mean tax increases. We ought to make the, the rates flatter. We ought to get rid of a bunch of those loopholes.

I think the Bush tax cuts should be made permanent.

If we don't act now, the death tax will come back in just a few years. Under current law the death tax is phased out in 2010 but comes back in full force in 2011. That is a ridiculous and untenable policy.

In the middle of a recession no tax increase is justified because it kills jobs, and any tax increase is a job-killing measure and should be defeated.