SCHAUMBURG, Ill. (CBS) — Republican candidate for governor Bruce Rauner on Thursday offered a plan to revamp the state’s tax system, and voiced support for raising the minimum wage, coupled with business reforms.

WBBM Newsradio Political Editor Craig Dellimore reports, in his most detailed economic proposal to date, Rauner said Illinois should gradually roll back the 2011 income tax hike, and freeze local property taxes, but expand the sales tax to cover various services – such as attorneys’ fees, paid consultants, and chartered flights.

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“More luxury services, not essential services for working families, are taxed under our proposal,” he said. “Key things for day-to-day family purchases – medical care for families, daycare, child care, basic services, barbers, landscaping, etc. – things like that are not taxed under our proposal.”

In 2011, state lawmakers approved a 67 percent increase in the state’s personal income tax rate – from 3 percent to 5 percent. That tax hike is set to roll back in two steps – from 5 percent to 3.75 percent next year, and then to 3.25 percent in 2025.

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Although he didn’t provide specifics, Rauner said the income tax hike should be phased out completely over the next four years.

Under his plan, the only exception to the local property tax freeze would be if voters approved a tax hike through a ballot referendum.

Speaking at Schaumburg-based manufacturer Quality Float Works, Rauner also said he’d be willing to see the state’s minimum wage gradually increase to $10-an-hour, if coupled with workers’ compensation and tort reforms to help grow business in Illinois.

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Rauner had previously said he’d support lowering the minimum wage, but has since changed his stance and said he’d support raising it under certain circumstances.