North Carolina needs to revamp the tax code completely. We have some of the highest tax rates, like the corporate tax rate, in the country.

High tax rates distort economic decision making, and our corporate income tax rate is one of the highest in the world.

The United States already has the highest corporate tax rate in the world.

We need to lower tax rates for everybody, starting with the top corporate tax rate. We need to simplify the tax code. The ultimate answer, in my opinion, is the fair tax, which is a fair tax for everybody, because as long as we still have this messed-up tax code, the politicians are going to use it to reward winners and losers.

The linkage between tax rates and public services is, if not non-existent, negative.

We are all are equal, but some pay higher tax rates than others.