Not getting into the personalities here, I'm reminded of the
cautionary about wrestling with a pig - only the pig enjoys it and you
just get mud all over yourself.

But some interesting takes coming from the Washington Post Business
section on Romney's Tax Plan:
http://www.washingtonpost.com/blogs/ezra-klein/wp/2012/10/16/the-truth-about-romneys-six-studies/
The truth about Romney’s ‘six studies’
By Suzy Khimm , Updated: October 16, 2012

Mitt Romney says that “six studies” prove that his tax plan adds up. They don’t.

Some of them reveal how Romney’s tax plan could conceivably achieve
what he’s promised, under certain conditions — or at least come closer
to it.

But others contradict the stated objectives of Romney’s tax plan and
make questionable assertions about how he’d pay for his rate cuts,
leaving some central questions about Romney’s tax plan unanswered and
fueling the ongoing calls for more specifics.

Not all of the “six studies” are formal quantitative research: Three
are online articles and one is an op-ed. But all try to answer the
essential conundrum that the Tax Policy Center described in its
original analysis: Romney wants to pay for $5 trillion in tax cuts by
getting rid of tax deductions and exclusions that benefit Americans
earning more than $200,000.

But getting rid of those upper-income tax breaks doesn’t fully pay for
the rate cuts, the Tax Policy Center says: The only way to do this
without increasing the deficit would be to raise taxes on lower-income
Americans by an average of $2,000 to make up for a $86 billion annual
shortfall — a finding that the Obama campaign now routinely cites in
its attack ads.

Two of the “studies” the Romney campaign has cited are an op-ed and a
blog post by Harvard economist Martin Feldstein. He says it’s possible
to finance Romney’s tax cuts fully by closing loopholes and
deductions, but only if you raise taxes on those households with
incomes between $100,000 and $200,000.

But by Romney’s own definition these households would count as
middle-class. “Middle income is $200,000 to $250,000 and less,” he
told ABC in September. So Feldstein essentially comes to the same
conclusion as the Tax Policy Center: To make his tax plan add up,
closing loopholes on those Romney defines as wealthy won’t be enough.

Finding savings elsewhere

Two researchers at the American Enterprise Institute argue there’s
another way to make the Romney plan work without additionally
burdening middle-income households. Alex Brill and Matt Jensen point
out that the Tax Policy Center took two major sources of revenue off
the table that would be key targets in a Romney tax overhaul, as they
predominantly benefit high-income taxpayers.

According to Jensen, repealing tax exclusions for life-insurance
savings and state and local municipal bonds would “net upwards of $90
billion” — more than enough to fill the shortfall to avoid hitting the
middle-class or raising the deficit.

But independent tax experts and economists say the savings are only
likely to be a fraction of that amount, and that mining these sources
for more revenue could also have adverse consequences for ordinary
Americans.

Most of the subsidy for municipal bonds goes to state and local
governments that finance them, with only 20 percent going to wealthy
investors, according to analysts cited by the Congressional Budget
Office. In 2011, for instance, bond issuers got $24.4 billion, but
wealthy bondholders received just a $6 billion subsidy — a drop in the
bucket in terms of paying for Romney’s tax cuts.

Taking away the tax exemption for state and local governments would go
significantly farther in financing Romney’s tax cuts. But that would
also risk punishing ordinary, middle-income Americans due to the hit
to state and local governments. “It would put taxpayers more on the
hook,” says Matt Fabian, managing director of Municipal Market
Advisors, who speculates that “state and local taxes would need to
rise to pay for higher financing costs.”

Romney’s defenders have a more straightforward case when it comes to
the tax-exemption for investing life-insurance savings, which the Tax
Policy Center says would raise between $13 and $20 billion a year.
“Most policy analysts would say this exclusion doesn’t make sense,”
says Daniel Shaviro, a tax law professor at New York University.
“There is no particular reason to exclude the investment component of
life insurance savings.”

Shaviro points out, however, that including this would be contrary to
Romney’s stated goal of “promoting savings and investment,” which is
another major plank of his tax reform plan and why the Tax Policy
Center originally excluded that provision, along with the municipal
bond exclusion, from its original analysis.

Finally, the Tax Policy Center assumed that Romney’s tax plan would
pay for the repeal of $29 billion in Obamacare tax hikes, given his
vow to junk the entire health reform law. AEI points out that Romney
has never promised to include health reform as part of his tax
overhaul, so it shouldn’t be factored in. Together with the life
insurance exclusion, the change would shrink the shortfall in Romney’s
plan to $37 billion.

In a similar vein, Curtis Dubay, an analyst at the Heritage
Foundation, argues that there’s yet another pot of money available:
Romney’s repeal of the estate tax would produce an additional $19
billion in revenue, because it would change the way that capital gains
on inherited assets are taxed.

In reality, Shaviro says, that pool of money is also smaller than it
may seem: $19 billion is the accumulated value of these assets — the
difference between the price at purchase and the inheritance — if they
were all taxed immediately after the owner’s death. That’s something
that neither Dubay nor recent proponents of estate-tax repeal want to
do, he explains.

Is growth the answer?

Finally, Romney and his defenders revive a familiar pillar of
Republican tax policy: They argue that his across-the-board tax cuts
will generate far more economic growth than his critics are accounting
for, helping the cuts pay for themselves. The primary source is
Princeton economist Harvey Rosen, who calculates that Romney’s
across-the-board tax cuts would increase economic growth by at least 3
percentage points each year, producing enough revenue to offset the
cost of the rate cuts.

But other economists believe Rosen’s growth projections are too rosy:
They point out that the Bush tax cuts weren’t great at fueling short-
or medium-term growth, for example, and that Romney would need rapid
short-term growth to keep his cuts from running up a huge deficit.

“It’s certainly right to talk about growth as a factor that might
affect tax revenues. But this model isn’t that useful for estimating
the effects in five to 10 years,” says Alan Auerbach, an economist at
the University of California-Berkeley, who points out that one of the
models that Rosen uses to guide his work assumes growth under full
unemployment, with Romney’s tax cuts already fully paid for.

Under mounting pressure to explain how his plan holds up, Romney has
recently floated another tax reform idea, which would cap individual
deductions anywhere between $17,000 and $50,000 rather than close
specific loopholes.

But the deduction cap runs into some of the same problems. A deduction
cap at the lower level could raise taxes for middle-class homeowners
who use the mortgage interest deduction in areas where real-estate
values are high. And a cap at the higher level wouldn’t be likely to
raise enough revenue to pay for the rate cuts.

Why, then, did this approach work for Reagan and Congressional
Democrats in 1986, if it’s so challenging to pull off now? While the
overarching principle of base-broadening, rate-lowering reform is
similar, there are some key differences: The reformers behind the 1986
plan were willing and able to find more ways to pay for their rate
cuts: They raised the capital gains tax rather than lowering it, as
Romney proposes, and they were able to close major tax shelters than
no longer exist.

William Gale, who co-authored the Tax Policy Center study, says that
the new details that Romney has offered are a step in the right
direction. But he maintains that they still fall short of paying for
all $5 trillion in tax cuts and that his original conclusion still
stands. “The message was that he’s overpromised,” says Gale. “He’s
overpromised even further now.”

The Romney campaign did not respond to requests for comment.

© The Washington Post Company
----



On Wed, Oct 17, 2012 at 10:46 AM, Scott Stroz <[email protected]> wrote:
>
> Right...I am the one who thinks in black and white.
>
> Sam, you are so predictable when it comes to politics its almost sad.
>
> On Wed, Oct 17, 2012 at 10:30 AM, Sam <[email protected]> wrote:
>>
>> Such a black and white world you live in.
>>
>> .
>>
>> On Wed, Oct 17, 2012 at 9:34 AM, Scott Stroz <[email protected]> wrote:
>>>
>>> Unless it was Gov. Romney with the 'blurbs', right? :D
>>
>>
>
> 

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