Katherine Harris in Florida 2006 Senate Debate

On Tax Reform: Supports Fair Tax: 23% sales tax to replace income tax

HARRIS: You also don't have to pay the Social Security tax; the Medicare tax, corporate taxes, the death tax, self-employment tax; gift tax, capital gains tax; no more tax audits, and all the major headaches of April 15. I advocate the fair tax because I want to cut taxes. The fair tax is a vehicle to consolidate [tax cuts]. America has the most onerous tax system in the world. I've advocated that I will take the fair tax system to the people of Florida so we can debate it, and we can have an educated electorate, and we'll work out any obstacles they envision.

On Tax Reform: Income tax requires 5 billion hours for annual compliance

HARRIS: There would be a 22% decrease in prices because of embedded costs due to income taxes. The fair tax would not charge people at the poverty level, by paying a `prebate' so it's revenue-neutral. It would result in growth in our economy. Imagine keeping 100% of your paycheck, without withholding, and without 5 billion hours of tax compliance annually. It's worthy of debate.

Q: What's wrong with abolishing the IRS and going to a 23% sales tax?

NELSON: The average taxpayer would be paying $4,500 more per year in taxes under that plan than what they do now. 95% of all Americans would end up paying more tax under that plan.

On Energy & Oil: Drilling ANWR is like a postage stamp on a football field

HARRIS: The most important thing we can do is become energy-independent from Middle East oil. There are a number of alternatives to drilling in the Gulf, including wind and solar and biofuels. But very importantly, if we don't want to drill in the Gulf, there's an enormous opportunity to drill in ANWR. It's the equivalent to having a football field and putting a postage stamp in the middle of it. That would supply the equivalent of 29 years of energy to Florida. Unfortunately, my opponent continues to vote against exciting opportunities like that.

NELSON: The problem with folks who want to drill, drill, drill is that the US only has 3% of the world's oil reserves but consumes 25% of the world's oil production. You can't drill your way out of the problem. You've got to go to the alternative sources, such as ethanol. Hybrids. Utilizing more conservation.

On Foreign Policy: Don't negotiate bilaterally with terrorists like North Korea

NELSON: The US has got to do everything possible to stop the continued nuclear program, through diplomacy particularly via China and South Korea.

HARRIS: Clearly, nuclear North Korea would be a danger to us. We will not negotiate bilaterally with terrorists. The former administration did so, and it was a failed strategy. North Korea needs to know that they are on notice. But at the end of the day, all options are on the table.

Q: At what point should we consider a military option?

NELSON: We don't want to have to use that option, because they have a million-man army. You do want to keep it on the table.

HARRIS: If the sanctions fail and none of the economic options work, the final military option would be at stake. But we have a long way to go.

On Free Trade: Pressure China on intellectual property rights

NELSON: This is the one area that we have trade that we can use as a hook to put pressure on North Korea. And then we can address the balance of trade. One of the things is the way they value their currency: China should re-evaluate so the goods will more normally flow according to their value.

HARRIS: The trade deficits have little to do with our interaction in North Korea. We've already had great success there in working with China, South Korea and Japan. They violate intellectual property rights every day. Every product that we market in China can be replicated in China, and it decimates us. We need to ensure that China honors those critical trade pacts, honors the same types of standards that we have to follow, including the valuation of their monetary system or any other issue. Their economy is miles wide and centimeters think. In terms of trade deficit, they need to play by the rules.

On Principles & Values: Vision for FL: low taxes, secure from terrorists & illegals

NELSON: If we set our minds to the issues ahead instead of attacks, we can solve a lot of the problems facing this state and this nation.

On War & Peace: Military solution needed, no political solution of cut-&-run

NELSON: There are no do-overs. What we ought to be focusing on is, What are we going to do for the future? We ought to be recognizing that it isn't going to be a military solution, but a political solution. We ought to look at dividing the country.

HARRIS: All Americans want our troops to come home as son as possible. But we must have a flexible strategy that guarantees our victory. If we follow the Democrat strategy of a cut-and-run, or tell the terrorists when we're going to cut and run, then our troops will have died in vain. Furthermore, we will have set up the opportunity for genocide of this fledgling democracy, and created a rogue nation for terrorists. The flexible strategy must be one from the military experts on the ground, not from the halls of Congress where it's demagogued. This is not a Democrat or Republican solution. This is the future of a democracy in the Middle East, and defeat is not an option.