Tax rates are prices–prices for working, saving and investing.  And when you raise the price of these productive activities, you get less of them and more activity in the underground economy, tax shelters, and leisure pursuits.  You in small business understand that you can’t force people to buy merchandise that isn’t selling by raising your price.  But too many in Washington and across the country still believe that we can raise more revenue from the economy by making it more expensive to work, save, and invest in the economy.  We can’t repeal human nature.

Ronald Reagan