substantively with President Barack Obama" and identifies himself as a center-right conservative. During his first term as Utah governor, Huntsman listed economic development, healthcare reform, education, and energy security as his top priorities. He oversaw tax cuts and advocated reorganizing the way that services were distributed so that the government would not become overwhelmed by the state's fast-growing population. Healthcare During his time as Utah governor, Huntsman proposed a plan to reform healthcare, mainly through the private sector, by using tax breaks and negotiation to keep prices down. In 2007, when asked about a healthcare mandate, Huntsman said, "I'm comfortable with a requirement – you can call it whatever you want, but at some point we're going to have to get serious about how we deal with this issue". The healthcare plan that passed in Utah under Huntsman did not include a healthcare mandate. Fiscal policy In a 2008 evaluation of state governors' fiscal policies, the libertarian Cato Institute praised Huntsman's conservative tax policies, ranking him in a tie for fifth place on overall fiscal policy. He was particularly lauded for his efforts to cut taxes. The report specifically highlighted his reductions of the sales tax and simplification of the tax code. However, the report concluded that: "Unfortunately, Huntsman has completely dropped the ball on spending, with per capita spending increasing at about 10 percent annually during his tenure." He defines his taxation policy as "business friendly". As part of his presidential campaign, Huntsman claimed that "our tax code has devolved into a maze of special-interest carve-outs, loopholes, and temporary provisions that cost taxpayers more than $400 billion a year to comply with". The candidate called for "[getting] rid of all tax expenditures, all loopholes, all deductions, all subsidies. Use that to lower rates across the board. And do it on a revenue-neutral basis". In addition, Huntsman has proposed reducing the corporate tax rate from 35% to 25%, eliminating corporate taxes on income earned overseas, and implementing a tax holiday to encourage corporations to return profits from offshore tax havens. He favored eliminating taxes on capital gains and dividends. Social issues As the governor of Utah, Huntsman signed several bills placing limits on abortion. During the 2012 presidential race, and as governor of Utah, Huntsman supported civil unions for same-sex couples but not same-sex marriage. In a February 2013 op-ed published in The American Conservative, Huntsman updated his stance to