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I believe that taxation is always an incentive and disincentive based on what is being taxed and what isn't. By taxing companies (via the payroll tax) for hiring workers, we create a disincentive to hire. By failing to tax enough on pollution and the consumption of non-renewable resources, we create an incentive to harm the environment and jeopardize our future.
Taxes should be lower or eliminated entirely for employing people at reasonable wages (help businesses create jobs that pay well enough to support people's basic needs), and revenues should be generated more by taxing energy consumption and other activities that have negative impacts on the environment, national security, social welfare, or any other negative externality. (For a discussion of externalities, search the term on Wikipedia, there's a very good explanation there.)
repeal the 16th Amendment, fire 90% of all IRS & 100% of batf employees, send the other 10% of IRS employees to the FBI and then go to the fair tax. then everyone will be paying the tax, not just some.
We can conserve energy and increase employment by trying to get more high-speed rail in America. The rail cars should be made in the United States.
We can conserve energy and increase employment by making our own solar panels and wind turbines. We should set a goal of getting at least 20% of our energy from renewable by 2020.
We can reduce poverty by making sure these new jobs we create pay a living wage.
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