Santorum says the rich don't have to pay taxes because they are rich

[J. J.]

This is largely correct, if a bit of excessive hyperbole.  The richer you are the higher the likelihood that you can and will take advantage of loopholes or shelters.  The tax code needs to be simplified and the number of deductions and eligibility for those slashed. There has been rumblings from both parties about this but nothing ever gets done.

The rich are very likely to take their money out of the country, if their taxes are too high.