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Source: Ben Carson's [https://www.bencarson.com/issues/tax-reform Tax Reform Plan]
===Repeal the Entire Tax Code and Replace It With a True 14.9 Percent Flat Tax===
*"Everybody should pay the same proportion of what they make. You make $10 billion, you pay a billion. You make $10, you pay one. You also have to get rid of deductions." [http://www.ontheissues.org/Archive/2015_FoxBiz_GOP_Tax_Reform.htm]
*Tax all income at 14.9%, with "no deductions, tax shelters, or loopholes", applied only to those whose income exceeds 150% of the Federal Poverty Level
*Eliminate deductions for home mortgage interest, charitable giving and state and local taxes. Carson claims "the overwhelming majority of Americans do not benefit from these itemized deductions."
*Eliminate Alternative Minimum Tax (AMT)
*Abolish the death tax
 
==Jobs and Business Policy==
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