makes sense to me. Its more rational than cut everything go for big
tax cuts and hope.

On Fri, Oct 12, 2012 at 4:14 PM, Judah McAuley <[email protected]> wrote:
>
> The question on eliminating deductions versus changing the rate is a
> really interesting one. In the short term, you could achieve a goal of
> $X in tax revenue by doing either. The major differences come later,
> however.
>
> Let's say you eliminate the major deductions like mortgage interest
> and whatnot and reduce the tax rate from 35% to 28%. The economy
> starts growing, things are fairly happy, yay for revenue to pay for
> programs. Legislators start carving out deductions. Deductions are
> politically pretty easy. You can identify a given group of
> voters/businesses, target a cut that helps them, then go and explain
> how you just helped them. That's how we got the deductions we have
> now, it's a pattern you can guarantee will happen again. It doesn't
> require big, screaming bills, just chipping away bit by bit, mostly
> done quietly.
>
> Then the economy starts to sour again. Revenues decline while people
> and states hit hard need more help. Congress could go after the
> deductions that they've put back in the code but that is politically
> difficult when times aren't good. And even if they did go in and kill
> off all the deductions again, you're still only back up to the 28%
> rate, not 35%. The only way to bring revenues around would be to then
> go in pass a tax rate increase which is really toxic politically.
>
> So the big difference is that if you let the Bush tax cuts expire, you
> go back to higher starting rates that you can then adjust with
> deductions. If you remove deductions but lower the base rate, it
> becomes much more difficult in the future to handle subsequent
> financial trouble.
>
> Prudent would be to set the tax rates back to what they were during
> the Clinton or Regan years (take your pick), then start reevaluating
> deductions and paying down the debt during positive economic times.
> Then when, invariably, we hit an economic down turn again, we'll have
> lower debt levels to service, a greater ability to stimulate the
> economy and room in the tax code for targeted deductions that help the
> hardest hit during that time period.
>
> Of course, that would take actual leadership and a willingness to be
> responsible during good times as well as tough times, so I doubt that
> will actually happen.
>
> Judah
>
> On Fri, Oct 12, 2012 at 12:13 PM, Scott Stroz <[email protected]> wrote:
>> Its hard for me to wrap my head around the fact that, according to
>> what Rep. Ryan said last night (and I understand that I may have
>> misunderstood, or even maybe, he misspoke) everyone will get a 20%
>> across-the-board tax cut, but the difference will be made up by
>> eliminating loopholes and deductions only 'for the wealthy'. Everyone
>> gets cuts, but only the wealthy will make up the difference? How are
>> wealthy people behind this plan if they are the ones stuck with the
>> bill? In the end, how is that any different than letting the Bush-era
>> tax cuts expire only for the wealthy?
>>
>
> 

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