By Stephen Moore

Bravo to Ted Cruz for his 10 and 16 percent flat tax plan. “Flatter rates,” says Mr. Cruz, “will make for a more rapid economy”. He’s right: in all the cases of the last 100 years, lower tax penalties on working and investing have led to more jobs and higher incomes.

Mr. Cruz, much like his fellow Republican Senator Rand Paul, eliminates much of the double taxation on savings, reduces the complexity of the code with a postcard-sized tax return, and eliminates not all, but most of the need for an invasive, abusive and omnipotent IRS. The destructive business tax in America would fall from 35 percent to 15 percent. Hello, jobs.

The Cruz plan makes it official: every major Republican presidential candidate is now for lower tax rates and a broader tax base. The spirit of tax reform is alive and well within the GOP.