Marco Rubio Quotes

The share of income that small business people are paying in taxes is the lowest it has been in 65 years - since Obama has cut taxes 18 or 22 times for small business.

We need to lower tax rates for everybody, starting with the top corporate tax rate. We need to simplify the tax code. The ultimate answer, in my opinion, is the fair tax, which is a fair tax for everybody, because as long as we still have this messed-up tax code, the politicians are going to use it to reward winners and losers.

You know who a complicated tax code kills? The guy or gal trying to start a business out of the spare bedroom of their home. So we've got to simplify our tax code.

In fact, the best thing we could do on taxes for all Americans is to simplify the individual tax code. This will be a tough job, but members of both parties have expressed an interest in doing this, and I am prepared to join them.

A balanced program for tax reform based upon the common sense idea of lowering taxes out of surplus revenues.

We all want a simpler code, but tax reform is about much more. It is about ensuring that everyone pays their fair share. The tax code is also used to promote behavior that we as a nation support, such as home ownership or charitable contributions.

President Obama likes to talk about the Buffett Rule. Well, here's a Buffett Rule that all Americans should be able to support: mom and pop businesses should not pay a higher tax rate than Fortune 500 corporations like Warren Buffett's.

I support transitioning from the progressive tax to a flat tax system - both individual and corporate/business.

Repeal of the individual AMT has been a fundamental element of Republican tax reform campaign promises for years.

Raising the personal allowance is massively expensive. For the same amount of money, you could look at reducing the rate of tax.

I don't think we should reduce the corporate tax rate.

Reduced marginal tax rates on individuals and business fosters growth every time.

We want to go back to a tax system where Americans sit down at their kitchen table, and they do their taxes on a single sheet of paper. That's what we should have in this America.

I do see great opportunity to make reforms to our tax code, making it simpler, fairer and removing corporate loopholes.

Any reduction in the corporate tax rate must also come with closing loopholes that have allowed the largest businesses in our country to pay less than they owe.

I believe that hardworking people should retain as much of the money as they can in terms of the taxes that they pay. But I think everybody should pay their taxes.

I strongly support tax relief for the middle class.

The problem with wanting the tax code to be 'simpler, fairer,' and 'pro-growth' is that it's impossible to achieve all three at the same time.

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.

Eastern Washington families and businesses should be able to deduct every penny of state and local sales tax they pay throughout the year from their federal tax bill, especially when people in most states are deducting their state income taxes.

We had 90 percent rates, but nobody paid them. And so you had all these exemptions, exclusions, shelters, all this kind of stuff. And that's why most Americans are saying, 'Look, let's just be honest. Let's have lower rates, but everybody pays them.'

The important thing about tax reform is you make the tax code less complicated, easier for people to understand.

The corporate income tax, in particular, is a tax that puts American corporations at a disadvantage.

Obama wants to take the individual small business tax to 44 percent, and the corporate rate - he says - down to 28 percent or whatever. But that really damages the small businesses. And it doesn't make us competitive. You got to take them both down to 20, because state and local corporate taxes are 5 percent.

The tax code is very inefficient. Both the personal tax code and the corporate tax code. By closing loopholes and lowering rates, you could increase the efficiency of the tax code and create more incentives for people to invest.