Then the spending levels must be cut.
LOL. Good luck on that one.
If the people have more of their money to spend they will there by generating more sales tax money. The gov’t would be awash in cash... at least until the next year when they had spent all the surplus already and start crying out for more tax money.
They are currently being cut. Its called the “Sequestor.”
And the only places they can cut is pretty much National Parks and National Defense.
If we cut the spending levels, then we can cut taxes. No need for tax reform at that point.