Though the Republicans of today like to consider themselves the party of Reagan, as we see, nothing could be further than the true. Reagan- whether you were fond of the man or not- would never have given his approval to a platform of preferential taxation on the rich. That sly political fox would have told you that a politician would have to be completely out of touch to try to run on such a ridiculous notion.
Nevertheless, Mitt Romney wants to make the Bush taxes cuts permanent (or at least, for the foreseeable future.) Here is how he frames the discussion.
"I know there are some that say, look, we should lower taxes for the very highest-income people. My view is very simple: The people that have been hurt most by the Obama economy, has been the middle class. That's why I cut taxes for the middle class."
Always careful to distract voters and frame the discussion but never actually saying one thing or another. Extending the Bush cuts? His answer is to talk about tax cuts for the middle class. Never mind that the middle class ARE paying their share. That's not the problem. That's not even the question.
But back in 2008, he was far less careful about his pronouncements.