Of the top three candidates for the Republican presidential nomination, judging from the RealClearPolitics average of national polls, only one has released a detailed tax plan: Marco Rubio, the senator from Florida. Not surprisingly, then, his proposal — made along with Senator Mike Lee of Utah, who proposed an earlier version of it on his own — has become the focus of the party’s tax debate.
When New Jersey governor Chris Christie, currently in eighth place in that average, outlined his own plan, the editors of the Wall Street Journal praised it by saying it was better than Rubio’s. Stephen Moore, writing in favor of a flat tax in The Weekly Standard, included an aside blasting the Rubio plan.












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