Where They Stand: The Candidates on Taxes and Spending

To help voters choose among the four candidates for the 113th District House seat representing Oconee and parts of Clarke County, Patch asked candidates to respond to questions on the , , , , and taxes. Election Day is June 21, and runs through June 17.

Question 1: Where should most of the state’s revenue come from?

: For the fiscal year that ends June 30, state revenue is up approximately 8 percent, or $1.02 billion including a nearly 10 percent rise in individual income tax collections and a 6 percent rise in both sales taxes and corporate income taxes. This is good news. Now would be a good time to take a serious look at other options for tax revenues. I am all for looking into a point of sale tax program; examine the revenue projections that this type of tax would generate and eliminate our state income tax. Such a transition would, however, need to take into account exclusions for food and medical needs but inclusions for other services not now being taxed (even in my profession – legal services; accounting services; haircuts; and so forth). This would both make Georgia more attractive to new business and apportion the cost of “benefits” to ALL – including those not now paying ANY income tax, whatsoever. NO more “free rides” to “illegals”; drug kingpins/dealers and those who simply lie and do not declare their income at all!

: We have traditionally taken most of our taxes to operate the State from property owners for State and local governments.  But the burden has become disproportionate. I think we should move away from property taxes and toward a consumption tax.  Thus, I am in favor of the fair tax in some form.  Also, I am in favor of significantly reducing or eliminating the state income tax.  We have lost many businesses because of the additional cost to business owners.  And the citizens of Georgia should have as much of the money they earn in their own pockets as possible; they need to determine where to spend it.

: Tax revenues, fees, and tolls.

: In 2010, a blue-ribbon Tax Study Commission was formed to look closely at Georgia's taxation and revenue structure.  I look forward to reviewing the findings of this Commission.  While many citizens are advocating for a shift from personal income taxes, to some form of sales or consumption tax, concerns exist tat such a tax is unpredictable and possibly unfairly burdensome on lower-income citizens. I will reserve judgement until I have the opportunity to review and understand the findings of this comprehensive study

Question 2: What are your priorities on where the state’s revenue should go?

: I am interested in giving priority to funding the state programs that will do the most to help improve our state public school systems, our State University system; our economic growth, and promote the general fiscal health in the state of Georgia. Supporting our Law Enforcement and public safety “homeland troops” is also of a very high priority in my book. We must also never forget the need to protect and develop our resources (primarily our water resources) and preserve ALL of our natural assets for our future generations, providing funding for this investment in the future.

: The State of Georgia needs to get back to the basics in its budget.  We must educate our children (and do it better and more efficiently), provide for fire and police protection for our citizens, keep our roads in repair, and have a strong judiciary.  These are the broad priorities.  Other services must take their place behind these.  As I study the intricacies of the State budget, I can be more detailed.  But our problems do not stem from a lack of funds--only from misplaced priorities.

: Education and recreational facilities.

: "Priorities" is the key word here.  State government must carefully examine its traditional expenditures, and must distinguish between "needs vs. wants".  Such a process will surely reveal many top-tier funding priorities --- education, criminal justice, environmental safety, food safety, highway safety, etc.  While "fluff" exists in any entity - be it government or private sector - it is likely that much of the "fluff" in Georgia's budget has been identified and eliminated through the last several annual budget cycles.  When does 'fluff" elimination become "essential service" elimination?  I will work with my fellow legislators to assess and prioritize the State's spending.

Question 3: If you could change one thing about Georgia’s tax structure, what would it be?

: I would work to change to a “Point of Sales” tax program. Such a program would require an enormous amount of thought and research to be fair and effective, but it can work. It would have to involve an expansion of “taxable events” to include certain services (as well as goods) being taxed. It would also have to assure that those on a fixed income would not be hurt. This could be accomplished by both excluding certain items from taxation (groceries, medicals and such) and/or providing certain tax credits/exemptions for the elderly and on a fixed income; and those (truly) infirmed. This needs much work to, simply, “work”. But it can be done! If put in place, ALL – including illegals and tax evaders, liars and cheats – would pay their share of what we have been paying FOR THEM!

: I am in favor of reducing or eliminating the state income tax.  This act would force Georgia's leaders to budget for necessities only, not fattening the budget for and with projects and services which are perhaps worthy, but nonessential. The fair tax is also of interest. Although it would work best on a national scale, it is possible that we could try something similar in Georgia.  It makes sense to me that the people who consume more should pay more, while those who consume less by choice should pay less. Then everyone will pay some tax into the State coffers; no one would fail to join in paying for the services we all enjoy. As with a national trial of the fair tax, a statewide trial would tax those who are not paying now (the underground economy, illegals).  They use our roads and schools and other services too, so they should help pay for them.

: No more sweetheart deals for big businesses like Delta who give free flights to lawmakers.

: In a perfect world, Georgia would have no personal income tax.  However, the world is not perfect and eliminating our state income tax only  serves to shift that tax burden elsewhere.  Individual income taxes comprise some 41% of the state's current revenue stream; eliminating that tax as a source of state revenue must be carefully examined for known as well as for unintended consequences. While our current tax system is not perfect, it is an imperfect system with which we are familiar.  Seasoned carpenters say, "Measure twice, cut once".  That is a reasonable approach as we think about changes to our current taxation structure.