Gov. Tom Wolf and the Republican-controlled legislature want to lower the state’s 9.99% corporate tax rate. Should they do this? If so, how much should it be lowered?

Whenever new legislation is proposed, it should be to meet a need or correct a problem. For example, are too many companies leaving Pennsylvania just because the tax rate is too high, or are there other reasons?

If it is determined that a tax rate reduction is necessary, should the reduction be the same for all companies, or size, number of years in business, location, etc.? should they be considered?

Currently, Pennsylvania has a similar problem with its personal income tax rate for individual taxpayers. A sliding scale, progressive income tax rate, based on taxpayers’ ability to pay taxes, is not legal here as it is in all surrounding states and the federal government.

Taxes should be based on a taxpayer’s ability to pay, and this should apply to businesses as well as individuals. Lump-sum taxes, such as state income and sales taxes, and local taxes on labor income of workers, occupational and per capita taxes burden the labor of middle-class taxpayers and reward taxpayers affluent.

Tax reform in Pennsylvania, based on a corporation’s or an individual’s ability to pay, is more necessary than lump sum tax cuts for all corporations.

Shoes and taxes have something in common. People with bigger feet need bigger sizes, and taxpayers with higher incomes should have higher taxes. One size (tax rate) does not fit all.

David L. Faust, Selinsgrove, Pennsylvania.