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Cirque De Obama

Barack Obama says we can't afford four more years like the last eight. What, exactly, is bad about winning a war on terror, keeping Americans alive and free, and letting us keep more of what we earn?

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On the economy, he said: "Unlike John McCain, I will stop giving tax breaks to corporations that ship our jobs overseas, and I will start giving them to companies that create good jobs right here in America." Yet he once proposed doubling the capital gains tax to punish the very risk-takers he now purports to champion.

When it was pointed out during a primary debate that higher capital gains taxes can generate less revenue and discourage economic activity, Obama mumbled something about "fairness." Thursday night, the code words were "mutual responsibility." But it's all about redistributing income.

We need more, not fewer, tax breaks. The average combined federal and state tax rate on corporations is now 50% higher than the average of our international competitors. At 39.3%, it's second only to Japan's. In some states, including California and Pennsylvania, it's the highest in the world.

The average European nation has tax rates on corporate income some 10 percentage points lower than ours. Ireland has a corporate rate of 12.5%. If you were a businessman, where would you locate?

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