Louisiana Governor Bobby Jindal's tax swap reform plan is opening to mixed reviews in Louisiana but not in conservative quarters outside of the state.

Yesterday, Governor Jindal appeared before two legislative committees to give more details about his tax plan. While it is a worthy objective to eliminate income taxes, Louisiana cannot afford the label of having the highest sales taxes in the nation.

 The buzz in the media and governmental circles focuses on the yet undefined composition of Governor Jindal’s tax reform proposal for the legislative session that begins April 8.

As the Gov. Bobby Jindal Administration continues with its plans to revamp the state’s taxation structure and philosophy, on the issue of sales tax administration talk of small ball should give way to swinging for the fences.

LA’s newest tax collector

Every state relies primarily on one or more of three taxes to raise revenue:  income, sales and property.  None is perfect or pleasant.  It's more a case of "pick your poison," and then try to achieve fairness by keeping rates low and the base broad, so everyone pays a little bit.

Governor Jindal’s plan to eliminate the state income tax and raise the state sales tax is being met with opposition on both political fronts but will actually bolster the Governor politically whether it passes or is defeated.

There has much debate, especially in conservative circles, about a national sales tax or a value added tax as a way to raise significant revenue for the federal government while reducing its reliance on personal and corporate income taxes, if not eliminating them altogether.

Louisiana’s Governor Bobby Jindal has offered general ideas that are being labeled as tax reform and what others are calling a tax revolution for the state. 

Does Bobby Jindal believe in the Easter Bunny or the Tooth Fairy? It’s likely that, as a man in his 40s, he’s given up those childish notions.