That's just not true. Death rate, as the name implies, is a rate - the population that died in this year divided by the average total population. If "death rate" is 100%, then "birth rate" is 100% by the same reasoning, because 100% of people were born.
That depends on whether fetuses are people ...
If yes, the actual birth rate is around 80%. http://www.cdc.gov/reproductivehealth/Data_Stats/Abortion.htm
Another month, another rationality quotes thread. The rules are: