I would approach limiting government growth and spending in two ways. First, establish a cap — by constitutional amendment or otherwise — that limits the amount of revenue the government can take and spend. Government revenues can be capped as a percentage of GDP or personal income or growth limited by the rate of inflation and population growth. The revenue cap should be set forth in a simple and clear manner such that all taxpayers and the government would know what to expect as taxes and revenue respectively. Second, we must settle on what government services are essential in today's world and set spending priorities to meet these needs. By focusing government on what Utahns most want from government and making sure those priorities are adequately funded, making cuts becomes easier. I also support setting up a strategic review commission, similar to President Reagan's "Grace Commission," to review overall state spending and to make recommendations on priorities and the elimination of waste. I believe there could be found millions of dollars of savings to the state budget with this approach.

Through decades of "horse trading," imbalances exist throughout the current system, which is why we need comprehensive review and revision of the tax system. I am concerned that the numerous deductions and exemptions that have crept into our system have operated as tax loopholes in a system that should be fair and impartial. Tax loopholes are subsidized by other taxpayers who support such recipients through higher taxes. The primary objective of a tax system should be aimed at producing the revenue to support necessary government services rather than income redistribution. As we review our tax structure, thought should be given to revising our income tax brackets to reflect the inflation from the time such brackets were first set. Our current bracket structure tends to place a disproportionate burden on lower income taxpayers. We should also give consideration to placing greater emphasis on fees for services used by taxpayers rather than having all taxpayers subsidize government services as the current system primarily does.