SLJPP: Testimony on Tax Reform.

The Sutherland Institute president, Paul T. Mero, has testified before the Tax commission and proposed that any tax reform we have should have the family as it's core value. He proposed that there are five things that can be seen as the center point on which any public policy is built.
"Every public policy has a center point, or core, toward which a policy’s application is
directed by certain underlying assumptions. Historically, competition for this center or core
has been among five institutions: the individual, the family, the corporation, the church,
and the state…These [five] center points are at the heart of all public policies."
Mero says Governor Walkers 'balanced system' is centered in the State. Without saying so explicitly he alluded that Governor Huntsman has chosen to place the corporation at the center. Libertarians will place the individual at the center.

He goes on to say that, by placing the family at the center, all of these other values are benefited. Public policy has a tendency to focus on dysfunction in families, rather than what works. It can suffer from a myopic view that misses the broad scope and the long picture. A public policy centered on families should place it's focus on rewarding the ideal family, not the imperfect family. He suggests that taxes should be taken from income, and moved to tax consumption. Exceptions for food could be made so that a family is not made to go hungry.

He also suggests that we move education funding to sales tax.
"By linking the state income tax to public schools, as we have for nearly sixty years, we have created ugly
and unfortunate policy trade-offs. I believe this well-intended, but short-sighted, legacy has done more
than any other single policy to antiquate our tax code. Moreover, we are forced to choose between
education funding and any incentives that require an income tax credit, deduction, or exemption. It is
unnecessary and avoidable."
SJLPP
Tax reform(PDF)