Limited taxation is necessary to fund government. The level of taxation should be at the lowest level possible to fund the necessary and constitutional obligations of government. Taxation should be applied fairly and equally. Tax laws should not choose winners and losers.
As a Georgia State Senator, I believe that we must not raise taxes. The State, Federal and Local governments must live within their means, just as we have to do in our own homes.
We must also recognize that in a growing economy, revenues increase without any increase in tax rates. We need a disciplined method of reserving an appropriate amount of revenue during good times and returning the excess to the taxpayers in proportion to the amount paid.
Just as personal savings are prudent, there should be an appropriate level of revenue shortfall reserve for the state. A revenue shortfall fund allows the state to continue to provide the vital functions during difficult times when its citizens can least afford cuts to services or increased taxes.