[Congressional Record (Bound Edition), Volume 154 (2008), Part 9]
[House]
[Page 12258]
[From the U.S. Government Publishing Office, www.gpo.gov]




                                 TAXES

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentleman from Georgia (Mr. Broun) is recognized for 5 minutes.
  Mr. BROUN of Georgia. Mr. Speaker, our Founding Fathers did not 
establish Congress to level society or to endlessly take money out of 
the pockets of people, and they were very clear on that point. 
According to Thomas Jefferson, ``Congress has not unlimited powers to 
provide for the general welfare, but only those specifically 
enumerated.''
  James Madison went even further. He wrote, ``I cannot undertake to 
lay my finger on that article of the Constitution which granted a right 
to Congress of expending, on objects of benevolence, the money of their 
constituents.''
  Heavy taxation is bad representation. As a rule, I use a four-part 
test for every piece of legislation that crosses my desk. My test asks 
these four simple questions: Is it moral? Is it constitutional 
according to the original intent of the Constitution? Is it needed? And 
can we afford it? Most of the time, the legislation fails at least one 
of those tests and I stand against it.
  Mr. Speaker, the American people have stood against new taxes time 
and time again because the current tax system is not moral, is not 
constitutional, is not needed, and we cannot afford it. This government 
of takers has imposed an immoral death tax, an anti-growth capital 
gains tax, an unfair dividend tax, and job-killing business taxes, all 
with supposed social benefits.
  We need to stand up for the overburdened taxpayer by taking away the 
financial yoke of big government. It is absolutely immoral for Congress 
to allow death taxes to stand. The government has no business 
inflicting more stress on those in our society that are already 
mourning the loss of their loved one. I don't believe that a person 
should be forced to visit the IRS and the undertaker on the same day.
  How can the people trust a government so controlled by greed? 
Congress must understand that every time a new tax is passed, there 
will be unintended consequences and unfair results. The people do not 
want these taxes. Truly limited government does not need them. The 
people want to be treated fairly, and our Constitution requires us to 
comply.
  Not only are some taxes immoral, but many are unconstitutional as 
well. For example, extra taxes that target successful businesses are 
harmful, unfair and anti-capitalistic. Harmful because the more the 
government taxes businesses, the less they produce and the less they 
compete; unfair, because consumers are denied the benefit of a wide 
variety of low-cost products produced by a competitive market; and 
anti-capitalistic because it is not the government's place to 
redistribute wealth.
  As the great Winston Churchill once said, ``for a nation to try to 
tax itself into prosperity is like a man standing in a bucket trying to 
lift himself up by the handle.''
  These corporate taxes will always be unwise, and in the American 
economy there is only one social responsibility of business, and that 
is to make as much money for their investors as possible, within the 
rules, of course. As an ardent capitalist, I believe that the 
marketplace, unencumbered by government regulation and taxes, is the 
best way to control quality, quantity and the cost of all goods and 
services, no matter what it might be, whether it is health care, my 
business, or selling anything that might be available to the public.
  Cutting taxes and reining in the Federal Government is fundamental to 
returning power to the U.S. citizens and promoting economic growth. We 
should support our free market by eliminating unfair corporate taxes 
and promoting economic growth. Along with promoting economic growth, we 
should also promote economic consistency and stability. We can only do 
that by eliminating, not just reducing, but eliminating capital gains 
taxes.
  Just as businesses should not be penalized for being successful, 
investors should not be penalized for making good decisions and for 
supporting good companies. If we continue to try to tax people into 
making a perfect world, we will create a bureaucratic monster. In fact, 
Congress has been doing just that.
  Congress has always been able to raise new taxes when it can sell a 
new program to one group of citizens while sending the bill to another. 
The American people should always remember that whatever the government 
gives, it first must take it from somebody else. Congress should always 
remember that the less money it takes from people, the more freedom 
people have.

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