Some principles guiding Gov. Brownback’s pro-growth plan for tax reform are:

• Taxes at the federal, state, and local levels are a complicated hodge-podge of dozens upon dozens of taxes, credits, and special interests cobbled together during many decades. In Kansas, it’s imperative to begin streamlining and modernizing our tax policy in a strategic way that funds core government functions while emphasizing business growth and encouraging greater financial investment in our state.

• The Kansas tax code is overly complicated; picks too many winners and losers; and attempts too much social engineering. We should have a fairer, flatter and simpler tax code that broadens the base and lowers rates as much as possible for the benefit of the maximum number of Kansans.

• Small businesses and business start-ups are essential to the long-term health and growth of the Kansas economy. These businesses are the engine of job creation and capital investment.

• Lower income tax rates allow Kansas families and businesses to keep more of their own hard-earned money. They know how to spend it more effectively than government does.

• Data show states with zero personal income tax significantly outperform states with the highest personal income tax rates (in terms of gross state product); experience larger than average population growth; and boost state tax revenues at a faster pace than high tax states.