Which GOP gubernatorial candidate's plan is better?

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Plan B is absolutely terrible. But I think Plan A is even worse.

PLAN A
1.   Cost savings by encouraging cities to share services (ex: public safety, tax collection, coordinated procurement of goods/services)
Could be bad, but depends on the specifics

2.   Increase the minimum car tax exemption from $500, and lower the car tax
Cars should be taxed more

3.   Eliminate the $500 minimum corporate tax for new businesses in their first 2 years
Are we talking about only $500 here? If so, meaningless.

4.   Increase the estate tax threshold from $1.5million to $2.5million
Total handout to the rich

5.   Create a “reduced sales tax zone” in border communities
A race to the bottom

6.   Exempt from taxation any capital gains realized on investments in RI-based businesses
Total handout to the rich

7.   Target fraud in the Temporary Disability Insurance program
Does this mean treat everyone as guilty?

8.   Eliminate Unemployment Insurance for Seasonal Workers
Terrible

9.   Create a line-item veto
More power for governor

10.   State Legislators should be subject to the Ethics Commission’s oversight
Whatever

11.   Switch state workers from paper-based to electronic timesheets
Whatever

12.   Identify any Medicaid fraud/waste
Needs specifics here

13.   Stop law that mandates teacher layoff notices on March 1
Well, I guess he has one non idiotic idea

14.   Focus on bringing all potential 4th graders up to 4th grade level, allow more retentions
Sounds good on paper

PLAN B
1.   Lower corporate tax from 7% to 5%
Bad

2.   Increase the estate tax threshold from $1.5million to $5.25million
Even more of a handout to the rich

3.   Change minimum corporate tax from $500 to $50
Basically the same as the other guy

4.   Lower sales tax from 7% to 5.5%
OK

5.   Make the Commissioner of Education accountable to the Governor first, instead of General Assembly
MORE POWER FOR ME!!!!!!

6.   Re-split the Education board into K-12 and Higher Education
Don't know

7.   Defund the Post-Secondary Education Commissioner
Why?

8.   Create a Board of Trustees or Regents for the University of Rhode Island (URI), to further privatize and reduce state funding for URI
Sounds awful

9.   Create a Jobs & Education Cabinet, to discuss the skills that students need to compete for jobs
Depends

10.   State Legislators should be subject to the Ethics Commission’s oversight
OK

11.   Create a line-item veto
More power for me!

12.   Term limits for state legislators
Hasn't really helped things in California

13.   Establish a Voter Initiative process
Ditto for California