My views relative to taxation is described by the phrase “Common Sense Conservatism”.

I believe tax revenue is important for vital governmental functions which can not be accomplished in the private sector of the economy. Examples of such government functions include: a legislature and a judicial system which pass laws protecting individual rights–including the right to engage in commerce–and then provides people a way to enforce those rights; infrastructure–including roads and bridges–which make it possible for individuals and businesses to efficiently move themselves, their families and their products from Point A to Point B; national security; and law enforcement services and a criminal justice system to keep people safe.

That said, there are three principles that I believe in which form my belief that government spending (and, correspondingly, government taxation) should not extend beyond those governmental functions which can not be accomplished (or can not be accomplished efficiently) in the private sector.

First, I view tax revenue not as the government’s money, but as the tax payers’ money. Idahoans deserve to keep more of their own money to consume, save and invest as they see fit. High taxes and high government spending erroneously suggests that government can spend Idahoans’ money more wisely than Idahoans.

Second, the private sector is driven by innovation, by competition and by the “Invisible Hand” which benefits both the individual and society as people work hard to accomplish what is in their own best interest. These forces make the private sector more efficient than the government. Capitalism has created more wealth and wiped out more hunger and poverty than any other type of economy. I believe we need to allow the private sector to work its magic in efficiency and growth as much as possible/practical.

Third, I believe in freedom. To the extent that people and businesses within a free market economy are driving a high percentage of the economy, freedom is prevalent. To the extent a higher percentage of the economy is turned over to the government (with the resulting higher taxes to pay for more goods and services) freedom is suppressed.

To the extent that we can embrace freedom and capture the gains that result from competition and capitalistic motivations in a free market economy (with resulting modest government taxes and spending), Idaho’s future will be prosperous!