Louis Woodhill, a member of the leadership council of the Club for Growth, wrote a commentary for Forbes magazine arguing that Kansas "desperately needs fundamental tax reform to increase its rate of economic growth." But he blasted the budget proposed by Gov. Sam Brownback as an astonishing example of "clueless conservatism" and said that his tax-reform plan is "literally designed to fail." Woodhill contends that it is "insane" that Brownback's plan focuses on cutting individual income taxes, "because economic growth is most sensitive to the tax rate on corporate income." And he said that phasing out income taxes merely "prolongs economic weakness." His recommendation is to replace the state's personal and corporate income taxes with a sales tax. "In other words," he wrote, "Kansas needs to enact the FairTax at the state level."