Taxes: A Large, Yet Invisible, Postcard

Senator Cruz says, “"Let's simplify the tax code. Let's let everyone fill out their taxes on a postcard.”

Speaker Ryan says, “We will consolidate the existing seven brackets into three, double the standard deduction, and simplify things to the point that you can do your taxes on a form the size of a postcard.”

Treasury Secretary Steven Mnuchin says, Americans should be able to "do their taxes on a large postcard."

The reality: the Republican Tax Cut will not allow American's to complete their taxes on even a “large” postcard. That's because the Republican party is misleading the public about the crucial issue.

This year, the electorate has already seen Republicans disingenuously pretend shorter is better. They're trying the same tactic with Tax Cuts, but the truth is more complicated. The issue they're making into an issue: the number of brackets in the tax code. Today, the United States tax code contains seven brackets; 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. A quick history: in 1919 there were fifty-six brackets, with anyone earning more than 13.8 million taxed at a rate of 70%. Even through 1980 the tax code included thirty-three brackets with the top rate of 70% applied to anyone earning 1.18 million (after 1980 it dropped to 17, and then only 2 in 1988, before returning to 7 in 2013). The Republican party plans to (among other aspects), squash the current seven brackets into four; 12%, 25%, 35%, and 39.6%. Their reasons? Simplicity and fairness (but really just a tax reduction on businesses) This won't make it possible to complete one's taxes on a postcard, because the true problem of the tax system remains unresolved: loopholes and deductions.

For instance, most corporations are not paying the 35% required by law. A 2017 study by the Institute on Taxation and Economic Policy conducted from 2008 to 2015, found that of 258 Fortune 500 companies (including General Electric and Apple) they paid roughly 21% over that time. In addition, eighteen companies paid nothing, forty-eight paid a rate of 10% or less, and one hundred companies paid no taxes at least one of the years during the study. Corporations are paying much less than they should, and yet the central purpose of the Republican tax bill seems to be to reduce corporate taxes. The solution certainly shouldn't be to reward misbehavior by reducing the the tax rate to 20% as the President's plan proposes. Instead, a moderate reduction, to 30%, could be paired with closing of deductions and loopholes to ensure companies actually pay what they are legally and morally obligated to pay.

Of course, this will have no effect on whether any citizen's tax return is the size of a postcard, but it highlights the deception of the Republican plan. The plan does not seek to ease the public tax burden, to make the process easier for the public, or to reduce the deficit. It is solely to reward the already wealthy, by reducing their tax brackets, eliminating the Estate Tax (which only effects estates worth five million or more), eliminating the Alternative Minimum Tax, and allowing pass-through corporations to be taxed at a 25% rate. The result: 1.5 trillion dollars added to the debt over 10 years.

In short, it reduces taxes on businesses and the super wealthy, while increasing the deficit, and it doesn't simplify the process for the average United States citizen, because it doesn't confront the issue of deductions.

But what if someone could construct a “large postcard” to complete taxes on? (Better yet, what if the government did it?)

Before we continue, I'm not a tax expert and I don't expect to write a perfect tax code. I don't even think a postcard could contain the necessary aspects for a fair tax code, but has Ted Cruz produced his copy yet? (or has the president?)

What we want is a progressive bill which addresses income inequality and deals fairly with the public, by expecting the wealthy to pay a larger percentage of their income. It needs to close loopholes, like those which allow the superwealthy to hide their money in offshore accounts. Let's assume, that this postcard tax code reform closes loopholes and significantly reduces the number of deductions available. I'm not against deductions on principle, they're a useful tool of the governments to induce the public to act in a certain manner, but as they accumulate over decades they clog the system (because they are rarely repealed). So let's assume for this project that almost all deductions are eliminated.

What we're going to do, is take the 1971 tax brackets and adjust it slightly. In doing so, we're increasing the number of brackets compared to 2016, because we appreciate that the bottom quintile of families earn significantly, astronomically, less than the top quintile, but also because the top .1% far exceeds the top 1% which exceeds the next few percentage points, and so on. We also understand that (for example) though the bottom 12% of families current pay taxes at a 10% rate, their effective rate (the amount they actually pay after deductions and exemptions) is significantly lower. The same is true of each bracket, and since we're going to eliminate deductions, we'll lower some of the brackets to adjust.
You'll see on the far left, the upper end of the tax bracket, and on the right, the lower end. Then in order to provide a comparison; the 1971 tax brackets, the 2016 tax brackets, the Republican tax brackets, and my proposal which, compared to the 1971 law, reduces tax rates for the poorest Americans and introduces a new bracket for the richest. In this proposal, it's true, some citizens will pay more. Overall, the bottom three-quarters of American's will receive a tax break, while the top quarter will see an increase. Yet, these tax numbers aren't some sort of historical aberration. Before the delusion of supply side economics during the Reagan revolution, this sort of tax bracket would have been considered ordinary for anyone living between 1920 to 1980. It's our current time which is disturbed deviation from the normal.

In conclusion, we ask the question: Is this tax plan perfect? No, but it's more likely to put wealth back into the pockets of the middle class, instead of lining those of the rich, and it does fit on a postcard, so until Ted Cruz produces his copy, I have him beat.

So, anyone with actual experience, what are your thoughts on taxes?

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