Rick Santorum in Fox News debate on MLK Day in Myrtle Beach

On Corporations: Small business pays more tax because big guys have loopholes

SANTORUM: No, it's not. What we do is cut corporate taxes for everybody. We cut it from 35% to 17.5%, make it basically a net profits tax. So part of what we are trying to do is to have a government system that can compete with who our competitor is. The competitor at the local drugstore is not China. The competitor is other people. And as long as that is level and everybody's paying, the big corporations and the little ones--and that's why we have a flat 17.5%--so we keep the little guys paying the same rate as the big guys who right now, with this very complex code, a lot of folks in there trying to reduce rates by using the tax code to shrink their tax liability. So we've leveled the playing field for the guys here in this country and we've created a competitive environment for the manufacturer.

On Education: I should not have voted for No Child Left Behind

PAUL: Well, they should be abandoned if you're not telling the truth. But if you're exposing a voting record I think it's quite proper. There was one ad that we used against Sen. Santorum, and I only had one problem, is I couldn't get all the things in I wanted to say in one minute. We mentioned No Child Left Behind; he supported raising the national debt; he voted for prescription drug programs; he voted against right-to-work.

SANTORUM: Rep. Paul has been quoting a lot of left-wing organizations. With respect to some of the votes that they elicit, I admit, I'm a strong conservative, but I'm not perfect. President Bush's signature initiative of No Child Left Behind, I voted for it, I shouldn't have. It was something that I said, and I will say publicly, that we should repeal. In fact, we should repeal all of federal government's role in primary and secondary education, and if you give me the opportunity, I'll do that.

On Gun Control: Lifetime A+ rating with the NRA; despite trigger lock vote

SANTORUM: Both of those things were supported by the National Rifle Association. This was during the Clinton administration, where I voted against the gun ban, voted against the assault weapons ban, voted 100% with the NRA. And this was a piece of legislation that was crafted that the NRA endorsed, they supported, and worked with me to make sure that we'd not have something far worse pass. And so sometimes you have to pass something that can get enough votes to be able to satisfy folks that they won't pass something that's much worse. And so that's what you have to do to make sure that rights aren't taken away. I have a lifetime A-plus record with the NRA. They came to me repeatedly when I was in the Senate to help them and sponsor legislation and work toward making sure in ensuring gun rights.

On Jobs: Not doing any favors by keeping unemployment for 99 weeks

SANTORUM: We have to look at having a reasonable time for people to get a job and then turn their lives around. But, we've seen this administration extending benefits up to 99 weeks. I don't support that. I think if you have people who are out of work that long a period of time, without question it makes it harder to find work when you come back. When you're that far long away from a job, then you lose certain skills. I believe unemployment insurance should go back to the states. Let the states design it. But to have a federal program that roughly and crudely tries to assess the problem of unemployment from state to state and area to area, is the wrong approach. Give flexibility to the states to operate those programs, as we did on welfare; have either work requirement of job training required as a condition. We're not doing people any favors by keeping them on unemployment insurance for a long period of time.

On Tax Reform: Just two income tax rates: 10% and 28%

PERRY: Seven percent flat tax. Simple. Keep it simple.

SANTORUM: Well, my plan has two rates, 10 and 28 percent, which is the highest rate under Ronald Reagan when he cut taxes.

ROMNEY: I would like 25 percent, but right now it's at 35, so people better pay what is legally required. But ultimately let's get it down to as low as we possibly can, if it's 20, if it's 25 but paying more than 25 percent, I think, is taking too much out of our pockets.

GINGRICH: I would like to see it be a flat tax at 15 percent and I would like to see us reduce government to meet the revenue, not raise revenue to meet the government.

PAUL: Well, we should have the lowest tax that we've ever had, and up until 1913 it was 0%. What's so bad about that?

On Welfare & Poverty: Promote marriage & abstinence as a way to avoid poverty

SANTORUM: A study done in 2009 determined that if Americans do three things, they can avoid poverty. Three things: work, graduate from high school, and get married before you have children. Those three things result in only 2% of people ending up in poverty. The Obama administration now has a program targeting at-risk youth, that can no longer promote marriage to these young girls as a way of avoiding poverty and bad choices. They can no longer even teach abstinence education. They have to be neutral with respect to how people behave. The problem is neutrality ends in poverty, neutrality ends in choices that hurt people's lives. This administration is deliberately telling organizations that are there to help young girls make good choices, not to tell them what the good choice is. That is absolutely unconscionable.