Research studies have shown that businesses really do look at taxes in deciding where to locate.

Then he began hinting at taxes, layoffs and cuts, all of which should have been on the table far earlier.

It looked at taxes on capital gains, dividends, interest and rents.

Unfortunately, in the last couple of years, looking at taxes, we have gone backwards.

"I don't believe, generally speaking, we should be looking at endless additional taxes," he said.

If you look at taxes as a percent of personal income, that burden has not gone up substantially in the last 10 or 15 years.

Only then would he look at taxes and expenditures as ways to bring about that allocation.

Twenty-four states are looking at new taxes to help close their budget gaps.

And I think they would be interested, if it were all put together as an economic program, to look at taxes.

Jabs at big government and higher taxes are in.