Logic, Republican style

Senator Becky Lourey has a tax plan that involves raising taxes on the highest wage earners (I've been arguing about the unfairness of our tax system forever), a health care tax credit (meh), gas tax increase (I'm all for that too), a "carbon tax" (meh), and an "Education Stability Levy" (meh). Typical stuff, for the most part.

Lourey's tax plan, though, is not what is on my mind. Instead, it's a quote from Pawlenty: "We didn't raise taxes when we had a deficit. We certainly don't need to do it when we have a likely surplus."

Okay, so according to Pawlenty and other Republicans, is there ever a time to raise taxes? When there is a deficit, you say no (even though Pawlenty did raise taxes). When there is a surplus, you say no. Logically, doesn't that mean that eventually tax rates will go down to zero if they can only ratchet down, never up?

So when is it appropriate to raise taxes?