or in the case of aviation management (FAA and TSA), would be transferred to the private sector. Although Paul has often said that his ultimate goal is to abolish the Internal Revenue Service and eliminate the income tax, the Plan to Restore America does not address that specific goal. Following the unveiling of the plan, critics were quick to remark on the negative consequences for the economy that budget changes of the magnitude being proposed could have in the short term. Kevin Hassett, economic policy director of the American Enterprise Institute and chief economic adviser to John McCain's 2000 presidential campaign, praised Paul's aim of reducing the size of government but worried that, "At the scale he's talking about, it's unlikely you could have an immediate reduction in government without hurtling the economy into recession." Economist Dean Baker, of the Center for Economic and Policy Research, said that "This is almost having the economy fall off a cliff." Lower taxes Paul's campaign slogan for 2004 was "The Taxpayers' Best Friend!" He would completely eliminate the income tax by shrinking the size and scope of government to what he considers its Constitutional limits, noting that he has never voted to approve an unbalanced budget; he has observed that even scaling back spending to 2000 levels eliminates the need for the 42% of the budget accounted for by individual income tax receipts. He has asserted that Congress had no power to impose a direct income tax and supports the repeal of the Sixteenth Amendment. Rather than taxing personal income, which he says assumes that the government owns individuals' lives and labor, he prefers the federal government to be funded through excise taxes and/or uniform, non-protectionist tariffs. However, during the 2011 CPAC conference, he said he would support a flat income tax of 10% at 19:23 of that speech. A citizen would be able to opt out of all government involvement if they simply pay a 10% income tax. Paul has signed a pledge not to raise taxes or create new taxes, given by Americans for Tax Freedom. Paul has also been an advocate of employee-owned corporations (such as employee stock ownership plans). In 1999, he co-sponsored The Employee Ownership Act of 1999, which would have created a new type of corporation (the employee-owned-and-controlled corporation) that would have been exempt from most federal income taxes. Paul's position on taxes has led to support