“Obama wants to take the individual small business tax to 44 percent, and the corporate rate - he says - down to 28 percent or whatever. But that really damages the small businesses. And it doesn't make us competitive. You got to take them both down to 20, because state and local corporate taxes are 5 percent.”

American political activist and anti-tax advocate

Grover Norquist is an American political activist and anti-tax advocate. He is the founder and president of Americans for Tax Reform, and has been a prominent Republican voice in fiscal politics. He is best known for promoting the Taxpayer Protection Pledge, a commitment by lawmakers to oppose tax increases, including higher marginal rates and changes that cut deductions or credits without offsetting rate cuts. Before the November 2012 election, the pledge had been signed by 95% of Republican members of Congress and by all but one candidate for the 2012 Republican presidential nomination.