Harris said he would post an audio clip of Kratovil's original comments on his campaign Web site to let the public judge.
"The quote is accurate," Harris said. "That's the bottom line."
Harris and Kratovil both said the choice for voters should be clear. "Andy and I don't agree on much of anything," Kratovil said.
On a stimulus package, Harris said he would consider reducing the corporate tax rate and a temporary reduction of the capital gains tax on financial institutions.
Kratovil said cuts, if appropriate, should focus on the middle class and small businesses, and suggested credits for child care and college tuition. He said the cuts Harris proposed wouldn't help the middle class: "We should all have learned that by now."
Harris responded that "it must be political season."
"Back in March, Mr. Kratovil, you said, quote, it's irresponsible to talk about any tax cuts," he said. "But I guess now it's a little more responsible, now that an Election Day is approaching.
"My record is pretty clear," Harris continued. "I've signed a no new taxes pledge."
Asked about the future of the country, Harris invoked Joe the Plumber. The Ohio man - his full name is Samuel J. Wurzelbacher - confronted Democratic presidential nominee Barack Obama recently with a question about the taxes he would be assessed if he bought his boss' plumbing company.
"He's a fellow that has a dream," Harris said. "The opponents call that a fantasy." He said Democratic policies "discouraged American individualism."
Kratovil said Wurzelbacher, who would receive a tax cut under Obama's plan, would be better served by Democratic policies.
"The bottom line is Joe the Plumber is hurting because of the policies that we've had over the last number of years that aren't helping Joe the Plumber," he said.
Kratovil favored greater regulation of financial institutions; Harris called for "smarter regulation." Kratovil said the federal government should provide "equal opportunity to quality education" and promote excellence in schools; Harris said the U.S. Department of Education serves no need.
Kratovil said the United States should not have invaded Iraq and must now find a responsible way to exit. Harris said troops should remain in Iraq until Gen. David Petraeus says the job is finished.
On Social Security, Harris said he agreed with Al Gore: Contributions should be put in a "lock box." He said the question of how to keep the program solvent has become so politicized that a nonpartisan commission should be established to develop a solution.
