Wyden is critical of the estate tax, which he feels is inefficient, and has voted repeatedly to abolish it. He co-authored the Internet Tax Nondiscrimination Act, which bans internet taxes in the United States. He has also voted with Republicans to lower the capital gains tax, to encourage the study of the flat tax, and to require a 3/5 majority to raise taxes. However, Wyden voted against the Bush tax cuts passed in 2001 and 2003. He has also voted against the balanced budget amendment.