Fiorina favors lowering tax rates, simplifying the tax code, and closing loopholes that she says mostly benefit wealthy taxpayers. Florina has said "the government needs to take in less tax money, not more." During her 2010 Senate campaign, Fiorina "called for eliminating the estate tax and capital gains taxes for investments in small businesses, and lowering marginal tax rates." Fiorina opposes proposals to increase the federal gas tax or state gas taxes in order to fund the Highway Trust Fund, asserting in a February 2015 "The Wall Street Journal" op-ed that "Any gas tax hike, big or small, will harm American families and hurt economic growth." Fiorina opposed the federal stimulus package of 2009 intended to create short-term job growth and invest in infrastructure, education, health, and renewable energy, calling it a waste of taxpayer money. Fiorina has said she would cut the pay of federal workers and base their compensation on performance. She also advocates zero-based budgeting for the federal budget, which would start the annual budgeting process for each department from a baseline of zero.