He calls it the 9-9-9 Plan, which consists of a brand-new retail sales tax layered on top of a new-and-improved business transactions corporate tax (a substitute for the current corporate income and payroll taxes), in turn layered on top of a new-and-improved comprehensive factor income tax (a replacement for the current mishmash of individual income and payroll taxes).
If you are convinced that higher tax rates are ahead, it usually still makes sense to wait on paying any taxes (i.e. not accelerating income into the current year).