The income-tax system should have just three individual rates rather than six, the governor said in a column in the Journal late Monday.
While the top tax rate should be no higher than 28 percent, the bottom rate should be as low as a single digit, he wrote.
The governor also proposed that the corporate tax rate should be cut to 25 percent from 35 percent.
Christie also said that it is time to reform and reduce overbearing government regulation, make it rational and cost-based, and use only to implement actions that are explicitly authorized by statute.
As an effort to promote economic growth and to seize the potential of North American energy renaissance, it is important to build the Keystone XL pipeline and lift the ban on crude-oil exports, he said in the column.
Governor Christie’s office could not be reached for comments outside regular business hours.