Logical Deduction?

Via The Washington Post:

"We are not even two years removed from the largest tax increase in Virginia history," Howell said at the news conference where House leaders announced their plan. "Raising taxes further in a time of growing revenues wouldn't just be irresponsible. It would be wrong for commuters, wrong for taxpaying families, wrong for Virginia's economic future."

So would it be more responsible to raise taxes when revenues are flat or falling? Just wondering.