Taxes
Return to Common Sense
December 11, 2016
Section:
Domestic – Taxes
“The tax code is socialistic redistribution of wealth and
discourages growth, while foreign country experiments with low and flat rates
have resulted in growth in population and revenue.”
“To compel a man to subsidize with his taxes the propagation
of ideas which he disbelieves and abhors is sinful and tyrannical.”
Thomas Jefferson.
Philosophy (Background, Issues, Objectives):
Constitution Article I identifies
“direct taxes shall be apportioned among the several states...”
- Congress
“shall have the power to lay and collect taxes, duties, imposts and
excises to pay the debts…”
Amendment XVI specifies that the Congress can
“…collect taxes on incomes…”
- After the Civil
War, nearly all the wartime taxes—including the nation's first
income tax—were repealed and the federal government relied mostly on
the tariff for revenues.
- In 1894, with
Democrat Grover Cleveland in the White House and Democratic majorities in
both houses of Congress, a federal income tax became law.
- In 1895, a test case
called Pollack v. Farmers' Loan & Trust question
the definition of a "direct tax" apportioned equally among the
states according to population, and it was voted down 5-4.
- In 1913, the 16th Amendment was
ratified to legalize a personal income tax, while also imposing a tax on
corporate profits.
Almost 40% of the public is out of
compliance with the present tax system, according to the IRS.
- The IRS has an
almost limitless number of forms, publications, schedules, instructions
and rules — all totaling roughly 70,000 pages or 3.7 million words.
- Cost of
compliance has increased from $112 billion in 1995 to $265 billion in
2005.
o
Compliance consumes 7.6 billion hours or the
equivalent of 3.8 million full-time workers.
- Non compliance is most due to the enormous complexity of the
current system.
o
About 60% of taxpayers pay professionals, who have
to refer to 25 volumes of administrative and legal guidance books that take up
nearly nine feet of shelf space, to file for them.
o
22% of taxpayers buy software that helps steer them
through the process.
- Tax evasion is a major, continuing, and growing problem (IRS
estimates 2% in 1992)
o
IRS assessed over 33 million civil penalties in
1997.
Current income tax is unfair and
inequitable.
- Revised
minimums, exemptions, and deduction are exempting more and more from
paying any taxes.
o
In 2010 47% of Americans pay zero or negative federal income taxes.
o Between 1950 and 1990, the number zero federal tax returns averaged 21%, dipping to 18% in 1986, in the 1990s, the zero tax percentage hovered around 25% of taxpayers.
- Progressive
rates penalize increased income (top 1% pay 36.9% of all income taxes).
o
Karl Marx demanded a “heavy progressive or
graduated income tax” to redistribute wealth.
o
“Living wage” concept is discredited
Marxian dogma justifying redistribution of wealth.
- Thanks to
inflation, Alternative Minimum Tax (AMT) now applies to more people.
- Rasmussen poll
found majority (61%) did not believe they got their money’s worth
from taxes.
- Corporate income
tax of 35% is higher than tax rate is every European nation.
Lower tax rates have been proven to grow
the economy and improve standards of living.
- Laffer curve demonstrates how lowered tax rates
increase revenue.
- Kennedy, Reagan,
and Bush tax cuts all proved positive impact of rate cuts.
- Tax cuts aimed at capital and business
produced the biggest economic benefits.
o
For
every tax-cut dollar on capital gains, $10.61 of new GDP is created.
o
For
every dollar of accelerated business-investment tax write-offs, $9 of new GDP
is created.
o
Fr
every dollar of corporate tax cuts, $2.76 of new GDP is created.
o
The
IMF found for every dollar of government spending,
only $0.70 of new GDP is created.
- Tax Foundation reviewed academic research on taxes and growth and
couldn’t find a single study supporting the notion that higher tax
rates are good for prosperity.
Nonprofits have a unique and profound
influence on the American people and culture.
- Nonprofits serve
many roles in society and our families' daily lives: churches,
educational institutions, unions, health and medical care charities, youth
outlets such as Boys and Girls Clubs, pet rescue and placement groups,
etc.
- Nonprofits help
shape nearly every aspect of American society.
- Government money
has bought charitable allegiance and complicity with the liberal
agenda.
- Rather than
instruments of private association and independence as part of the fabric
of American freedom, taxpayer-financed charities have become extensions of
big, corrupt government.
- Nonprofits
historically have been one of the two institutional watchdogs and critics
of bad government and corrupt politicians.
- Politicians have
taken full advantage of this situation, and use taxpayer funding of
charity as a means of political patronage and even personal benefit.
- There seems to
be correlation between corruption and public (versus private) financing of
charity.
- Liberal
nonprofits indoctrinate our youth and are helping move society towards
socialism.
Private and public charitable foundations are managing trillions
of dollars of assets.
- Foundations
have grown to massive size, but some are being misused to fund
organizations and outfits antithetical to our best interests and working
at cross purposes to the desires and beliefs of most Americans.
- There
are two general types of foundations:
o
Operating
foundations function rather like public charities, providing direct support
to a school, a hospital, or another specific charitable
program.
o
Private “non
operating foundations” exist primarily to give grants to others,
usually based on some political ideology.
§ Examples are the Tides Foundation, Rockefeller Brothers Fund and the Ford Foundation.
§ Evidence of their
anti-democratic, anti-American, anti-capitalist, anti-Israeli activities is
copious and well documented.
States have different income tax rates,
which has had a predictable influence on growth.
- Connecticut has found that higher taxes lead to lower growth and
lower household income.
- States with high tax rates (Michigan, North Dakota, New Jersey, New
York, and Illinois) are losing people.
- The only Pacific Coast state to lose migrant population in 2007 was
California, which has the highest state income tax in the nation.
- States with low income taxes (North Carolina, Alabama, Oregon, and
South Carolina) are gaining people.
- States with no income tax (Florida, Nevada, New Hampshire, South
Dakota, Tennessee, Texas, Washington, and Wyoming) are also growing.
- Wyoming and Nevada, with zero corporate and individual tax rates,
is attracting business from high tax states.
- In Colorado a single income tax rate generated surplus revenue,
causing a rate decrease.
- In Indiana the economy boomed after a single tax rate went into
effect in 2003.
Bush tax cuts have once again proven
value of Supply Side economics.
- Tax revenues are above the historical average, even after the tax
cuts.
- Nearly all of the 2006 budget deficit resulted from additional
spending above the baseline.
- Supply side
economics assumes replenishment of some but not necessarily all lost
revenues.
- Capital gains
tax revenues doubled following the 2003 tax cuts.
- Projections show
that entitlement costs dwarf the projected large revenue increases.
- Tax revenues
correlate with economic growth, not tax rates.
- The low income
tax cuts reduced revenues the most.
- Pro-growth tax
cuts support incentives for productive behavior.
- The economy
responded strongly to the 2003 tax cuts.
- The rich are now
shouldering even more of the income tax burden.
- Contrary to common belief, lowering corporate tax rates results in
increased tax revenues.
Two major alternatives are designed to replace the
existing progressive income tax.
- FairTax proposes a progressive national retail sales
(consumption) tax.
o
Requires
repeal of 16th Amendment which authorized tax on income.
o
Theoretically
fair tax would include underground economy, paying at time of purchase.
o
Value-Added
Tax is a national sales tax paid by individuals and businesses at the cash
register.
o
The
credit-invoice VAT gets its name from the fact that businesses remit the VAT
collected from consumers purchasing finished products, after subtracting the
tax they previously paid.
o
Another
form of the VAT is the "subtraction method," under which businesses
would pay taxes on their annual receipts after subtracting the money they spent
to make their product.
o
VAT
rarely replaced income taxes in Europe, or ever resulted in lower income tax
rates.
- There are at least forty
governments with flat tax type systems, most of which made the switch in
just the last decade. These include:
Country |
Start Date |
Flat Tax Rate |
Prior Rates |
Notes |
Jersey |
1940 |
20% |
|
Corp. rate 20% |
Hong Kong |
1947 |
16% |
|
Corp. rate 17.5% |
Guernsey |
1960 |
20% |
|
Corp. rate 0% |
Jamaica |
1986 |
25% |
|
Corp. rate 33.3% |
Tuvalu |
1992 |
30% |
|
Corp. rate 30% |
Estonia |
1994 |
21% |
16-33% |
Corp. rate 0% |
Lithuania |
1994 |
15% |
18-33% |
Corp. rate 15% |
Grenada |
1994 |
30% |
|
Corp. rate 30% |
Latvia |
1995 |
23% |
25% top |
Corp. rate 15% |
Russia |
2001 |
13% |
30% top |
Corp. rate 20%, VAT rate 18% |
Serbia |
2003 |
12% |
10-20% |
Corp. rate 10% |
Iraq |
2004 |
15% |
|
Corp. rate 15% |
Bosnia & Herzegovina |
2004 |
10% |
5-30% |
Corp. rate 10% |
Slovakia |
2004 |
19% |
10-38% |
Corp. rate 19% |
Ukraine |
2004 |
15% |
10-40% |
Corp. rate 25% |
Georgia |
2005 |
20% |
12-20% |
Corp. rate 20%, VAT rate 18% |
Romania |
2005 |
16% |
18-40% |
Corp. rate 16% |
Turkmenistan |
2005 |
10% |
|
Corp. rate 20% |
Egypt |
2005 |
20% |
32% top |
Corp. rate 20% |
Trinidad & Tobago |
2006 |
25% |
25-30% |
Corp. rate 25% |
Kyrgystan |
2006 |
10% |
10-20% |
Corp. rate 10% |
Albania |
2007 |
10% |
30% top |
Corp. rate 10% |
Macedonia |
2007 |
10% |
15-24% |
Corp. rate 10% |
Mongolia |
2007 |
10% |
10-40% |
Corp. rate 25%, VAT rate 10% |
Montenegro |
2007 |
9% |
16-24% |
Corp. rate 9% |
Kazakhstan |
2007 |
10% |
10-40% |
Corp. rate 15% |
Pridnestrovie |
2007 |
10% |
Moldova |
aka
Transnistria |
Mauritius |
2007 |
15% |
15-25% |
Corp. rate 15% |
Tajikistan |
2007 |
13% |
|
|
Bulgaria |
2008 |
10% |
20-24% |
Corp. rate 10% |
Czech Republic |
2008 |
15% |
12-32% |
Corp. rate 19%, VAT rate 19% |
Timor Leste |
2008 |
10% |
Indonesia |
Corp. rate 10% |
Belarus |
2009 |
12% |
9-30% |
Corp. rate 24% |
Belize |
2009 |
25% |
25-45% |
Corp. rate 25% |
Nagono
Karabakh |
|
5% |
Azerbaijan |
Corp. rate 5% |
Seyhelles |
2010 |
15% |
|
Corp. rate 33% |
Paraquay |
2010 |
10% |
|
Corp. rate 10% |
Hungary |
2011 |
16% |
17-32% |
|
Abkhazia |
|
10% |
Georgia |
Corp. rate 18% |
Principles:
Primary purpose is to raise revenue
to run the government.
- Taxes must be
simple, fair, and equitable.
- Taxes should not
be used for social change.
The ten golden rules of effective taxation:
- When you tax something more you get less of
it.
- Individuals work and produce goods and
services to earn money for present or future consumption.
- Taxes create a wedge between the cost of
working and the rewards from working.
- An increase in tax rates will not lead to a
dollar-for-dollar increase in tax revenues, and a reduction in tax rates
that encourages production will lead to less than a dollar-for-dollar
reduction in tax revenues.
- If tax rates become too high, they may lead
to a reduction in tax receipts. The relationship between tax rates and tax
receipts has been described by the Laffer Curve.
- The more mobile the factors being taxed,
the larger the response to a change in tax rates. The less mobile the
factor, the smaller the change in the tax base for a given change in tax
rates.
- Raising tax rates on one source of revenue
may reduce the tax revenue from other sources, while reducing the tax rate
on one activity may raise the taxes raised from other activities.
- An economically efficient tax system has a
sensible broad base and a low rate.
- Income transfer (welfare) payments also
create a de facto tax on work and, thus, have a high impact on the
vitality of a state’s economy.
- If A and B are two locations and if taxes
are raised in B and lowered in A, producers and manufacturers will have a
greater incentive to move from B to A.
Recommendations:
Short
term, simplify the existing income tax:
- First, begin tax reform
by offering an optional flat income tax alternative (10%).
- Next, implement incremental improvements to the existing tax code on
individuals:
o
Abolish capital gains taxes.
o
Abolish Alternative Minimum Tax (AMT).
o
Abolish “death tax” on estate
inheritance.
o
Abolish “worldwide” taxation, to
eliminate double taxation with foreign taxes.
o
Ban internet taxes permanently.
o
Liberate seniors (and employers) from payroll
(social security) taxes
- Next, implement incremental improvements to the existing tax code on
businesses:
o
Abolish corporate income taxes.
- Institute
dynamic scoring of tax proposals to establish true impact of any tax
change.
- Stop defining political
groups as non-profit organizations.
Long
term, replace the federal Income Tax approach
with National Sales (consumption) Tax:
- First, Repeal the 16th
Amendment that authorized income taxes.
- Next, implement a flat 10% retail sales tax system
with no exemptions, deductions, or minimums/maximums.
o
Apply same rate to individuals,
partnerships, and corporations.
o
Repeal all federal excise taxes, except
those dedicated to specific trust funds.
o
Redeploy IRS to focus on enforcement.
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“The
Value-Added Tax Is Wrong for the United States” by Curtis S. Dubay dated December 21, 2010 published by The Heritage
Foundation at http://www.heritage.org/Research/Reports/2010/12/Value-Added-Tax-Why-the-VAT-Is-Not-Pro-Saving
.
“Saving
the American Dream” by Stuart M. Butler, Alison Acosta Fraser, and
William W. Beach dated May 10, 2011 published by The Heritage Foundation at http://www.heritage.org/Research/Reports/2011/05/Saving-the-American-Dream-The-Heritage-Plan-to-Fix-the-Debt-Cut-Spending-and-Restore-Prosperity
.
“A Short History of the Income Tax” by John Steele Gordon dated September 27, 2011 published by The Wall Street Journal at http://online.wsj.com/article/SB10001424052970204422404576594471646927038.html .
“The Rise of the Flat Tax Gives Us Moring in
Albania” by Nathan Lewis dated September 30, 2011 published by Forbes
Magazine at http://www.forbes.com/sites/nathanlewis/2011/09/29/the-rise-of-the-flat-tax-gives-us-morning-in-albania/
.
“Redistributing
wealth from top to bottom” by David Coughlin dated February 9, 2012
published by American Clarion at http://www.americanclarion.com/2502/2012/02/09/redistributing-wealth-top-bottom/
“Don’t Confuse Me With The Facts”
by Ralph Benko dated April 26, 2012 published by Town
Hall at http://finance.townhall.com/columnists/ralphbenko/2012/04/26/washington_to_the_citizens_dont_confuse_me_with_the_facts
.
“Obama Goes Oh-23-3” by Daniel J.
Mitchell dated January 18, 2013 published by Town Hall at http://finance.townhall.com/columnists/danieljmitchell/2013/01/18/obama-goes-oh233-n1491788
.
“How to Repeal the 16th and 17th
Amendments” by Theodore Koehl dated July 7,
2013 published by American Thinker at http://www.americanthinker.com/2013/07/how_to_repeal_the_16th_and_17th_amendments.html
.
“First We Must Adopt a Flat Tax, Then Need to
Return to the Gold Standard” by Nathan Lewis dated November 7, 2013
published by Forbes at http://www.forbes.com/sites/nathanlewis/2013/11/07/first-we-must-adopt-a-flat-tax-then-need-to-return-to-the-gold-standard/2/
.
“Time for the 0-10-100 Tax” by Deroy Murdock dated January 12, 2015 published by National
Review Online at http://www.nationalreview.com/article/396167/time-0-10-100-tax-deroy-murdock
.
“A Tax Reform Primer for the 2016
Presidential Candidates” by Curtis S. Dubay
and David R. Burton dated April 7, 2015 published b The Heritage Foundation at http://www.heritage.org/research/reports/2015/04/a-tax-reform-primer-for-the-2016-presidential-candidates
.
“Equal Rights: The Foundation of America”
by Nelson Hultberg dated January 4, 2016 published by
Canada Free Press at http://canadafreepress.com/article/77881
.
“Big, Very Rich and Dangerous: Time to Rein
in Private Charitable Foundations” by Clarice Feldman dated December
11, 2016 published by American Thinker at http://www.americanthinker.com/articles/2016/12/big_very_rich_and_dangerous_time_to_rein_in_private_charitable_foundations.html
.