“ We need to restructure our tax code to make our nation more competitive in the global economy. If you talk to anyone, whether they are a small business owner or an individual taxpayer, they’ll agree that right now our tax code is a mess. Small businesses end up paying the full business tax rate, and multi-national companies with armies of accountants can sometimes pay virtually nothing. It's time we reform our corporate tax code by cutting out these loopholes and credits, so that we can use the savings to bring down the overall rate to a level that is competitive with rival economies. That will make our business tax code simpler and fairer, while allowing American companies to better compete globally. ”

“ Loopholes in the tax code allow many big corporations to pay zero federal income tax, and many executives pay lower tax rates than their lowest-paid employees. There are three things we can do immediately to make the tax code work for the middle class:
1. End corporate welfare by eliminating all special interest tax breaks and the hedge fund loophole that allows speculators to pay a lower tax rate than the middle class.
2. End the Bush tax cuts for the wealthy.
3. And fix the alternative minimum tax, which makes many middle class families pay a higher tax rate than the wealthiest Americans.
• You can read my full plan at http://www.susansplan.com ”