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Johnson feels the Sixteenth Amendment (creating the Income Tax) should be repealed and replaced with the [[FairTax]] - a 23% national Sales Tax. He argues that this would close all loopholes, and, as the name implies, be "fair". Johnson has said that while there is no such thing as a "good tax", the FairTax is the "best of the worst".  
 
Johnson feels the Sixteenth Amendment (creating the Income Tax) should be repealed and replaced with the [[FairTax]] - a 23% national Sales Tax. He argues that this would close all loopholes, and, as the name implies, be "fair". Johnson has said that while there is no such thing as a "good tax", the FairTax is the "best of the worst".  
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Johnson's views on some issues are at odds with [[conservative]] values. For instance, Johnson is [[pro-choice]] regarding [[abortion]], although he supports overturning [[Roe v. Wade]]. He has said, "It should be a states issue to begin with, the criteria for a Supreme Court justice would be that those justices rule on the original intent of the constitution. Given that, it's my understanding that justice would overturn Roe v. Wade." At first, Johnson opposed a government-mandated definition of marriage (either recognizing or refusing to recognize [[same-sex marriage]]s), saying "I think the government should be out of the marriage business and leave marriage to the churches." Instead, he supported [[civil union]]s for both same-sex and opposite-sex couples offering the same benefits currently granted to married couples, and felt it should be up to the churches and the private individuals to determine what is or isn't "marriage". However, during an online town hall meeting on December 2, 2011, Johnson announced that he had changed his view on the issue to support outright government recognition of both same-sex and opposite-sex marriages. <ref>[http://reason.com/blog/2011/12/02/gary-johnson-comes-out-in-favor-of-gay-m]</ref> Johnson would clarify that he did not see a difference between civil unions and marriages, but that the former would "require amending every federal code and law that says 'marriage' to instead say 'civil union'".  
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Johnson's views on some issues are at odds with [[conservative]] values. For instance, Johnson is [[pro-choice]] regarding [[abortion]], although he supports overturning [[Roe v. Wade]]. He has said, "It should be a states issue to begin with, the criteria for a Supreme Court justice would be that those justices rule on the original intent of the constitution. Given that, it's my understanding that justice would overturn Roe v. Wade." Additionally, he earned high [[pro-life]] ratings as Governor of New Mexico by banning late-term abortions and requiring parental notification for minors. He also opposes all government funding for abortion (while as a Libertarian, he opposes government funding for almost everything, he considers this a specific point to mention).
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Additionally, at first, Johnson opposed a government-mandated definition of marriage (either recognizing or refusing to recognize [[same-sex marriage]]s), saying "I think the government should be out of the marriage business and leave marriage to the churches." Instead, he supported [[civil union]]s for both same-sex and opposite-sex couples offering the same benefits currently granted to married couples, and felt it should be up to the churches and the private individuals to determine what is or isn't "marriage". However, during an online town hall meeting on December 2, 2011, Johnson announced that he had changed his view on the issue to support outright government recognition of both same-sex and opposite-sex marriages. <ref>[http://reason.com/blog/2011/12/02/gary-johnson-comes-out-in-favor-of-gay-m]</ref> Johnson would clarify that he did not see a difference between civil unions and marriages, but that the former would "require amending every federal code and law that says 'marriage' to instead say 'civil union'". Regardless, Johnson believes the [[Equal Protection Clause]] means that whatever term is used ("marriage" or "civil unions") must be used for both same-sex and opposite-sex couples and contain the same rights for both.  
    
Johnson's positions are [[libertarian]] leaning, and some of his views were outside the mainstream of the Republican Party even when he was a member. He opposed the 2003 invasion of [[Iraq]] and supports reducing the defense budget by 44 to 90 percent from current levels. <ref>http://www.weeklystandard.com/blogs/meet-gary-johnson-ron-paul-2012_520775.html?nopager=1</ref>In 1999, Johnson became the highest-ranking elected official in the United States to advocate legalization of marijuana. He endorsed [[Ron Paul]] during the [[2008 Presidential Election]].  
 
Johnson's positions are [[libertarian]] leaning, and some of his views were outside the mainstream of the Republican Party even when he was a member. He opposed the 2003 invasion of [[Iraq]] and supports reducing the defense budget by 44 to 90 percent from current levels. <ref>http://www.weeklystandard.com/blogs/meet-gary-johnson-ron-paul-2012_520775.html?nopager=1</ref>In 1999, Johnson became the highest-ranking elected official in the United States to advocate legalization of marijuana. He endorsed [[Ron Paul]] during the [[2008 Presidential Election]].  
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Johnson is highly critical of President Obama's economic policy. At one point, he quipped that his neighbor's two dogs had created more "shovel-ready" jobs than the President. Johnson has stated that he would not actually create the jobs themselves, but would rather create the opportunity for jobs through lower taxes and relaxed economic policy.  
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Johnson is highly critical of President Obama's economic policy. At one point, he quipped that his neighbor's two dogs had created more "shovel-ready" jobs than the President. Johnson has stated that he would not actually create the jobs themselves, but would rather create the opportunity for jobs through lower taxes and relaxed economic policy. He points out that this is the policy he used as Governor and it significantly improved the economy in New Mexico.  
    
Johnson initially sought the Republican nomination in the [[2012 Presidential Election]], but was not very successful. Considering his highly conservative fiscal stances, but also his liberal or libertarian stances on social issues, most Republicans described Johnson as more libertarian than truly conservative.  He is similar to fellow libertarian Republican presidential candidate [[Ron Paul]]. However, whereas Paul supports the [[Defense of Marriage Act]], Johnson believes marriage is a right guaranteed by the [[Equal Protection Clause]] and that therefore, same-sex marriage should be legalized on a federal level. Johnson is also [[pro-abortion]], whereas Paul is [[pro-life]]. However, both believe [[Roe v. Wade]] should be overturned and the laws should be left up to the states.  
 
Johnson initially sought the Republican nomination in the [[2012 Presidential Election]], but was not very successful. Considering his highly conservative fiscal stances, but also his liberal or libertarian stances on social issues, most Republicans described Johnson as more libertarian than truly conservative.  He is similar to fellow libertarian Republican presidential candidate [[Ron Paul]]. However, whereas Paul supports the [[Defense of Marriage Act]], Johnson believes marriage is a right guaranteed by the [[Equal Protection Clause]] and that therefore, same-sex marriage should be legalized on a federal level. Johnson is also [[pro-abortion]], whereas Paul is [[pro-life]]. However, both believe [[Roe v. Wade]] should be overturned and the laws should be left up to the states.  
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