We believe in progressive taxes, and so support income taxes while opposing all forms of payroll taxes, sales tax, and VAT. At the same time, we recognize the necessity of excise taxes—taxes levied upon a particular good or service—and payroll taxes in general as controls on economic behavior. These taxes are useful for specific purposes, rather than as general a revenue source.
Above all, however, taxes must be sensible. The government must spend the least of the taxpayer’s money to achieve the greatest ends, and supply all the services of government to the greatest effectiveness with the least taxation necessary. The government must supply services; this does not excuse a nation for spending thrice the cost to no additional benefit.
The tax policies here build from 2016 tax law, replacing the Tax Cuts and Jobs Act.