As always, there has been considerable talk about income taxes during this presidential campaign but no new or different idea on taxes. Taxes are to fund legitimate governmental functions and should be fair to all. To be fair, a new approach to taxes is needed. No one should pay income tax on the cost of living for a married couple or individual. Second, there should be a graduated income tax applied to gross income for all income above that amount. All income, earned or unearned, taxed at the same rate. Corporations, considered by the courts to be equivalent to people, pay the same rates on gross corporate revenue as do individuals. All deductions and government tax breaks would be eliminated at levels of government. To discourage undesirable activities, smoking, etc. governments should significantly raise taxes to deter those activities but should not be allowed to cut taxes for a single activity. Each level of government then has to live within this amount of revenue and impose a tax for special needs. This would reduce the size of the IRS, tax avoidance and make government more accountable to individuals rather than to special interests.

Michael J. Tomlinson

Bellingham