Rep. West: Obama aiming 'tax weapons of mass destruction' at Americans

"President Obama seems determined to punish and wipe out economic success in this country, leveling tax weapons of mass destruction on all taxpayers."

West said Obama favors the expiration of tax cuts on marginal rates, as well as reducing estate tax exemptions and increasing taxes on capital gains and dividends.

"Next year, unless changes are made to the tax code, America will be bombarded with the heavy artillery of the largest tax increase in the nation's history, causing massive economic injury and destruction," West said.

West also criticized Obama's understanding of tax policy, arguing that increased taxes would do little to reduce the deficit, which he said is caused by overspending. He also said people facing higher taxes would react to these taxes, leading to less new revenue than the Obama administration anticipates.

"While the president has some understanding of the destructive capability of his tax policy, he demonstrates little understanding of battlefield strategy, because those who are on the receiving end of an artillery barrage seldom stay in place," West said.

"The American people … want a constitutional republic, not a socialist, egalitarian welfare nanny state," he concluded. "The American people want an economic future so bright that they will have to wear sunglasses."

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