A national tax-policy expert is urging Nebraska lawmakers to move cautiously as they prepare for a possible overhaul of the state's tax system.

University of Connecticut professor Richard Pomp told a group of senators Thursday that sudden, dramatic changes to tax policy could have unintended consequences.

Republican Gov. Dave Heineman unveiled plans this week to eliminate the state's individual and corporate income taxes, while eliminating as much as $2.5 billion in sales-tax exemptions for businesses.

Pomp says eliminating the income tax would make state revenue more volatile and less predictable for policymakers, because sales tax revenue can fluctuate with the economy.

The forum was sponsored by the OpenSky Policy Institute, a Nebraska tax-policy think tank. Executive director Renee Fry says Nebraska's tax code is outdated and needs a careful review.