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That's a lot of awful reasoning there. If "picking winners" wasn't about industries, then what Obama's doing with the "green energy" industry must be okay with you. You don't see a problem with encouraging investment out of one industry and into another one, just because you like that industry better? What happened to letting the consumer decide what industries to support based on voting with their dollar?

Then you go on to talk about how it's okay to tax some industries more because they're "stuck" here and can't move overseas. Wow, doesn't morality and fairness enter into the equation for you? By that logic we should tax the rich a lot more because they can "afford" to pay it. Or maybe tax the poor more because they can't afford to dodge their taxes with tricky accounting. The ends do NOT justify the means as you seem to think they do when it comes to the tax code.

You're talking like a "central planner," someone who thinks you are smart enough to tweak the system and move the pieces around to the benefit of society as a whole. Anyone who understands conservative economic principles knows that doesn't work, only the free market as driven by individual choice works. You're operating in the same ideological realm as Obama's stimulus and bailouts. It's sad to see someone on a conservative forum who I assume is supposed to be a conservative abandon their principles just because they "like" a certain candidate. This is very reminiscent of Ann Coulter defending Romneycare.

Another thing the central planner always forgets is that the individual knows more and is smarter than them. The individual will always find the loopholes in your plan and the flaws in your analysis and exploit them. For example, you say tax preparation won't go overseas...are you sure? What happens when the Indians figure out how to master our tax law and start offering tax preparation online? Central planning can never eliminate individual ingenuity as it wants to, it can only inadvertently redirect it into areas it never intended to.

BTW, if Santorum was saying he was going to RAISE taxes on some people to give other people special treatment, the argument might have some slight merit. As it is, Santorum is looking to fix a real problem in the tax code, and some people are complaining because he isn’t giving THEM money back.

That is utter nonsense logic. There is no "problem" in the tax code, unless you consider fair and equitable taxes a "problem." Moreover, by your logic I could cut all income taxes for black people, and it's not a problem because I'm not RAISING taxes on other races. Whether something is defined as "special treatment" or not has no bearing on what "direction" the special treatment moved in. You really need to go back to Conservative Economics 101.