A tax code should be three things: fair, flat, and simple. Our tax code should not favor special interests, nor should it be filled with loopholes that favor certain taxpayers at the expense of others.. A tax code should also remain flat—each person should be taxed at the same rate regardless of income. Increased taxation at higher incomes discourages upward mobility and Simply put, less money collected by the state means more of your money in your pocket. The tax code should also be simple; meaning it should not be filled with exemptions, but should follow pro-growth tax reforms by broadening the base.

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