Governor Romney's tax policy should make a libertarian's mouth water. It begins with the no-brainers -- make the Bush tax cuts permanent, eliminate the estate tax, and nix any increase in social security taxes. In addition, Romney has proposed substantial reductions in the corporate tax rate, where the United States rate is now one of the highest among the Western democracies, and in individual income tax rates, across the board. He has proposed eliminating all taxes on dividends and interest for those earning less than $200,000. One of Governor Romney's most important yet overlooked proposals is to make all spending on health care premiums and medical expenses tax deductible, an initiative that will do much to rationalize health care markets by putting individual coverage on the same plane as employer-provided health plans.

Of course, it is one thing to have an agenda, and another to deliver. Both Romney and Rudy have shown an impressive ability to make headway on tax and spending issues in the face of overwhelmingly liberal legislatures and political cultures deeply attached to high levels of regulation and taxation. Despite a generally admirable voting record, Senator Thompson lacks the executive experience of Governor Romney and Mayor Giuliani, and it is difficult to name any issue, during his eight years in the Senate, on which he took the lead in promoting smaller government. The one bill which he played a critical role in passing was the odious McCain-Feingold legislation.

Governor Romney is a man who knows how to get things done, from his success in business, to turning around the Salt Lake Olympic Games, to running a remarkable campaign for President that most observers thought was totally improbable just two years ago. Halting and reversing the growth of government requires more than just the right views -- it requires the right abilities. Governor Romney has those abilities.