Legislation to create a new 10 percent tax bracket, reduce the marriage penalty, cut the tax rate on dividends and capital gains, and increase the child tax credit have been essential elements in this economic expansion.

The biggest - one of the biggest barriers to driving economic growth is the capital gains tax rate. I propose taking it to zero.

Not continuing a tax cut is not technically a tax increase.

A tax cut to compensate for a tax increase is not a cut - it's a con.

In 2010 the U.S. will have a payroll tax rate increase, an estate tax increase, and income tax increases. There's also a tax increase coming in 2010 on carried interest. This rate will rise from its current level of 15 percent to 35 percent, and then it will rise again in 2011.

It will cannibalize, but the difference is you have a 50 percent tax rate and you have a slot parlor as opposed to a much lower tax rate in New Jersey and a full-blown casino resort. The level of amenities is going to be much less (in Pennsylvania).