The best tax system helps make poor people rich, not rich people poor. An efficient tax system has a broad tax base and a low tax rate. America has the second highest corporate tax burden in the developed world. We need to unleash the entrepreneurial spirit by cutting taxes and reforming the tax code with a flat tax. The president's carbon cap and trade scheme amounts to huge tax on Texas families, and will devastate our energy sector. His healthcare plan cannot be financed without soaking taxpayers as well. The president is also discouraging charitable giving through elimination of the charitable tax deduction. The key to generating jobs and growth is cutting taxes instead of raising them. It is a fundamental issue of fairness, and it is critical to bringing America out of recession.