One of the smears that the Left often hurls at conservatives is that we're only concerned about the rich. Of course, that's not true; conservatives simply believe in an America where people should be able to get rich through their own efforts without having the fruit of their labor looted from them by cynical liberal politicians who want to use their money to buy votes.
In other words, if we want America to continue to be a land of opportunity where talented people can work their way from the bottom of the heap to the top in order to make a better life for their families, then we can't punish success.
That being said, conservatives shouldn't fall into the trap of just defending high achievers and attacking liberal ideas because without question, conservatism has much more to offer to middle America than liberalism.
Of course, we all know liberals tell Americans that they will rob Peter to pay Paul on their behalf and that has a certain appeal. After all, who doesn't enjoy being given goodies? But, most people who work for a living know there's no such thing as a free lunch and that this country can't remain a great nation if we become a country full of "takers" who leech off the most productive members of society.
That's why middle America doesn't want everything handed to them, they just want a fair shake, an opportunity to make a good life for themselves and their families, and an America that's even better for their children than it is for them.
Liberalism cannot provide those things, but conservatism can. Conservatives believe in low taxes because we appreciate the fact that people work hard for their money. That's why we believe that we'll be better off as a nation if you decide where to spend your money, rather than having someone in Washington, D.C. do it for you.
We have liberals in this country who think they should be able to tell you what light bulbs you should be able to use in your house, what kind of car you can drive, and what you should have your thermostat set at. Conservatives believe issues of that sort are none of their d*mn business and that this country will be better off if the American people, not government bureaucrats, make those decisions.
Along similar lines, conservatives believe a man's home is his castle. That's why the Kelo vs. New London decision was such a travesty. The whole idea that the government can forcefully take a man's house from him and hand it over to a fat cat developer because he'll pay more taxes, goes against everything this country stands for.