America must fundamentally revise its tax code to create jobs, encourage innovation, and compete globally. With unemployment low and the economy recovering, now is the time to ensure that we create a fairer tax system. I support lower rates across the board. I would support efforts to reform the payroll tax, as it impedes job creation and is disproportionately borne by lower wage workers. I oppose efforts to eliminate the deductibility of state and local taxes. I favor a lower corporate tax rate, as we must avoid incentives for companies to relocate overseas or employ elaborate tax-minimization strategies that create little genuine economic benefit.