Gary Johnson in The Wall Street Journal

On Tax Reform: 23% national sales tax while eliminating the IRS

Mr. Johnson is likely to be a sideshow in the presidential contest. He will be less well-funded than President Barack Obama and Republican Mitt Romney, while holding policy positions often considered outside mainstream political thought. Among other things, he has called for the elimination of the Education Department, cutting 43% of federal spending and instituting a 23% national sales tax while eliminating the Internal Revenue Service. He also backs gay marriage and supports the legalization of marijuana.