Quin Hillyer details for National Review Online readers Republican presidential candidate and Louisiana Gov. Bobby Jindal’s tax proposals.

Two elements in particular — just two parts of an impressively detailed, comprehensive approach — are extremely bold and absolutely right on target. First, he wants to completely eliminate the corporate income tax; second, his plan would require all working Americans to pay at least a 2 percent income tax, rather than allowing some 45 percent of Americans to escape income-tax payments altogether, as is now the case.

The elimination of the corporate tax (for which I’ve been a longtime advocate) would be, all at once, spectacularly pro-labor and pro-investment, and effectively a major ethics reform as well. And the broadening of the tax base to all workers, at a very, very low rate for those low on the income scale, would ensure that all Americans understand that government isn’t a freebie. As Jindal has explained repeatedly since he released his plan, such a reform would make sure that everybody “has skin in the game” rather than letting any able-bodied American be a freeloader.

“Right now it’s too tempting for many Americans to think money just grows on trees in Washington,” Jindal told me. “If we have generations of Americans who don’t pay any taxes at all, it will be easier for them to ignore exorbitant spending and taxes on everyone else.”