Taxes are only an Accounting tool.

Taxes should support economic grow

Taxes would be more effective in controlling inflation if they were increased or decreased in ratio to employment levels, productive capacity, and cost of input raw materials. When there is  high unemployment & excess productive capacity there should be low taxes on the Middle-class. When there is low unemployment and stressed productive capacity, taxes should be increased 

 Taxes should never be used to maintain a Budget surplus.  They should only be used to create a stable productive economy by maintaining a stable consumption of Goods & Service. There should be a slight bias toward steadily increasing money supply to  accommodate steady economic growth.