One of the largest qualifications for President, in my opinion, is what he or she intends to do with the burdensome tax code in the US. That means the candidate must have a detailed PLAN and answers to the question: “Why do you want to do it this way, and what are the benefits to the average citizen?” I agree with Art Laffer that Mitt Romney is a good man, and would likely make a good President. But I have concerns about him; one of the largest being the fact that he has not presented a plan to reform the tax code. Americans are some of the taxed people on Earth; especially American businesses. Newt Gingrich has a plan, a detailed plan, that spells out exactly what he thinks needs to get done, why it needs to get done, and how he’ll do it. His plan has real meat on the bone, and is more detailed than any other Republican contender to this point – including Mitt Romney.