In response to stories in the New York Daily News and New York Post about Carl Paladino — the tea-party Republican candidate for New York governor — naming me to a post-election tax-cut commission, let me just clarify: I favor lower taxes. And while I have never met Mr. Paladino, if he asked me to be part of this exercise, I would be happy to do so.

Several years ago I chaired a tax-reform commission for Governor Pataki. Our flat-tax-reform proposal was never used. I’d be happy to go back at it for Paladino if he wins.