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As you can see by the image above, lower or no taxes creates a better atmosphere for business and state revenue.

Lindsey Graham doesn't feel that way:

Sen. Lindsey Graham (R-S.C.) said he opposes raising income tax rates, but that he is open to increasing tax revenue by reducing the availability of deductions for things like charitable giving and mortgage interest. Sen. John McCain (R-Ariz.) also said Sunday that he would support limiting deductions.
Doing so would violate Grover Norquist's "Taxpayer Protection Pledge," which both men have signed (as have most Republicans in Congress). Under the pledge, "candidates and incumbents solemnly bind themselves to oppose any and all tax increases," according to the Americans for Tax Reform site.
"When you're $16 trillion in debt, the only pledge we should be making to each other is to avoid becoming Greece, and Republicans -- Republicans should put revenue on the table," Graham said on ABC's "This Week with George Stephanopoulos." "We're this far in debt. We don't generate enough revenue.