— Tax Collection. I support stronger efforts to collect all taxes that are owed. The vast majority of individuals and business pay their fair share. The state currently is not adequately staffed to achieve greater compliance. More resources for tax audit and collection will generate more revenues for the state without raising taxes.

— Tax Exemptions. Over the past several decades, numerous state tax exemptions have been added, amounting to about $500 million in foregone revenue. Exemptions that made sense and were justified at the time they were enacted may not make sense many years later. When budgets are so stretched and many individuals and businesses do not have the benefit of tax exemptions, it seems fair that the case be made for each exemption every five years. The Legislature should be asked to re-enact the exemptions that can be justified and allow those to expire that are no longer needed. By closing those loopholes, more revenue will be available for pressing budget needs.

— Sales tax on food. Due to concerns about its regressivity, eliminating the sales tax on food has been considered for many years. I support this goal provided two conditions are met. First, there must be a plan to replace the lost revenue. Second, we must have a plan to protect the tax base of local governments. I do not currently see a fiscally responsible way to do this without it being part of a broader tax reform effort and a determination that it is the best alternative to provide tax relief to working families.

Is the overall tax structure fair, or is one segment — individuals, families with children, businesses — paying too much or too little?

The tax burden is not spread fairly. A Task Force of the Tax Review Study Commission, a statutorily created body, completed a report on tax burden in 1999. It concluded that state and local taxes do not distribute the tax burden proportionately among all taxpayers. The burden is higher among lower and middle income taxpayers due to the sales tax on food and the erosion of the state's income tax brackets due to inflation. It further concluded that the tax system, without intervention, would become more regressive over time.

22. The above questions are aimed at finding out where you stand. Can you give us one (or more) reasons why voters should not pick your major-party opponent? For example, does he lack experience, education, vision, does he bring conflicts of interest or is he too closely associated with minority issues, etc.?

I'm running for governor because I strongly believe that we can do better for Utah. I'm asking for your vote because I have the experience, the creativity, and the plan to make that happen.

Utah is facing important crossroads on many important issues. In a Matheson Administration, you can be sure that education will always be my top priority. I will also focus on economic development and providing quality health care.