The free enterprise system is the most efficient engine for allocating capital to advance economic growth and prosperity. All government spending and thus taxation originates from wealth created by the productive private economy. However, in a democratic system the people grant government limited and defined power to tax and spend for the sake of the common good, even if that means less efficient capital allocation within the economy. The best tax code is one that does not pick winners and losers in the economy; it is easy to understand and comply with; it is transparent; and it does not frequently change, providing certainty to businesses and consumers.