Government cannot perform its essential functions without funds, but taxes must be kept as low, fair and simple as possible. A flat tax of under 15% is more than adequate to provide for a limited government.
A civil society requires rules of conduct, a judicial determination of fault and a common defense from the enemies of liberty. Every individual benefits from a civil society and ought to contribute an equitable share to its maintenance. Far from that ideal, the current tax system punishes success, redistributes rewards and confiscates the capital resources necessary to a thriving economy.
The first priority is to reduce taxes while paying off the federal debt. To accomplish this, government spending must be cut drastically. We must reverse the policy of four decades, which has increased spending by three dollars for every dollar of tax increases. We should cut three dollars of spending for every dollar of tax reduction, until the national debt is abolished. This can be accomplished by enforcing the Tenth Amendment, which forbids any federal activity not explicitly required by the Constitution. Billions of dollars are currently spent on subsidies, grants and aid which is beyond the legitimate scope of the federal government.
Second, we must apply the Fourteenth Amendment to tax policy, requiring equal treatment under the law for all citizens. That means one flat tax rate, after basic deductions, for every taxpayer. A fate rate is, appropriately, a progressive tax. Those who have more at risk and require more protection of their lives and property, should pay more real dollars; they should not be subject to a progressive rate, which simply punishes their highest accomplishments. Every special deduction, credit and allowance in the current tax code is a special privilege intended to manipulate individual conduct and distort natural incentives. The entire code should be scrapped and replaced with a few dozen pages of definitions and examples.
Finally, the law must respect taxpayer's rights, eliminate all double taxation, privatize all tax financed programs forbidden by the Tenth Amendment and place restrictions on the level of taxes imposed on future generations. As a congressman, I will oppose all tax increases, any increase in federal expenditures and all special interest grants. I will seek to implement a Tax Limitation and Balanced Budget Amendment to the Constitution.
Although the incumbent 24th Congressional District Representative voted for the Tax Limitation Amendment, he has supported nearly every extension of government spending and opposed nearly every privatization program.