Florida's Democratic gubernatorial nominee, Andrew Gillum, wants to increase the state's corporate tax rate in order to fund his own pet projects. It's classic left-liberalism: the belief that government knows best how to invest money productively.

Today, Florida's effective corporate tax rate is between 3.3 percent and 5.5 percent. But Gillum wants to raise that rate to what he says is a "modest 7.75 percent" corporate tax rate. But while an effective rise of 2.25 points might not sound like much, that's actually a 41 percent increase!

Gillum's rationale for why his tax plan is a good idea is also absurd. The former mayor says that his proposed hike is okay because Florida's corporate tax rate will still be "more than 1 percent lower than California."

Seeing as California is one of the highest-taxed states and Florida one of the lowest, Gillum's words offer little comfort. Yet the real problem here is that Gillum's plan undercuts that which makes Florida so attractive to business creation: allowing entrepreneurs to achieve prospectively higher returns on investment. At the margin, Gillum's plan will reduce Florida's ability to attract high-skilled, high-earners who would otherwise invest in the state's economy.

It gets worse, though, because Gillum's plan is also defined by its contradiction and hypocrisy. After all, on the same page of his campaign website, where Gillum lauds his plan to raise taxes, he also praises himself for leading "Tallahassee’s successful push to become one of the only cities in Florida to eliminate the local business tax." Gillum then proudly notes that this saved "businesses over $2 million per year, and inserted over $5 million back into local businesses through a utility rebate program."

Someone please explain to me how Gillum's Tallahassee approach and state-level approach are compatible?

Oh, and someone please explain to me why so many Democrats ignore the abundant evidence that corporate tax cuts are the best tax policy?