A properly designed tax system can strike a balance between helping the poor and, at the same time, giving people the incentive to work.

If we are to create tomorrow's jobs, we can't remain frozen in time in yesterday's tax system.

I've advocated a proportional tax system. You make $10 billion, you pay a billion. You make $10, you pay one. And everybody gets treated the same way.

I support transitioning from the progressive tax to a flat tax system - both individual and corporate/business.

We can fight over what the taxation levels should be, but the tax system should be very, very simple and not distortionary.

To me, there are four F's in a good tax system: it ought to be flatter, fairer, finite and family-friendly.