As usual, Pat is correct!!!

On Fri, May 31, 2013 at 8:19 AM, MJ <[email protected]> wrote:

>
> *Abolish the Corporate Income Tax!
> *by Patrick J. Buchanan
>
> Before his committee sat, unapologetic and uncontrite, Apple CEO Tim Cook,
> whose company had paid no U.S. corporate income taxes on the $74 billion it
> had earned abroad in recent years.
>
> "Apple has sought the Holy Grail of tax avoidance," said Levin. "Apple has
> exploited an absurdity."
>
> Actually, Apple had done nothing wrong, except hire some crack accountants
> who chose Ireland's County Cork as the headquarters of their international
> division. Thus Apple paid on profits earned outside the U.S.A. nothing but
> a 2 percent tax imposed by the Irish government.
>
> Far from being condemned, Apple's CPAs ought to be inducted into the
> Accountants Hall of Fame.
>
> It is no more immoral for Apple to move its headquarters for foreign sales
> to Ireland than for Big Apple residents to move to Florida to escape the 12
> percent combined state and city income tax.
>
> Among the reasons the Sun Belt is booming at the expense of the Rust Belt
> is not just the weather. Southern states strive to keep income and estate
> taxes low or nonexistent. They want companies and families to relocate and
> live there, and to spend their money there.
>
> The problem here is not with Apple, it is with Sen. Levin & Co.
>
> In a press release, "Avoiding Their Fair Share of Taxes," the AFL-CIO
> hails Levin and bewails the fact that though the U.S. corporate tax rate is
> 35 percent, highest in the world, corporate income tax revenue has fallen
> to well below 10 percent of federal tax revenue.
>
> "Cash tax payments by non-financial companies in the S&P 500 Index fell
> ... to $222 billion in 2010," moaned the AFL-CIO.
>
> "Another corporate tax avoidance strategy is to move overseas to a
> corporate tax haven like Bermuda. By reincorporating offshore, companies
> avoid paying federal income taxes on profits earned outside the United
> States."
>
> Yes, they do. But instead of bewailing this, perhaps we should start
> thinking and acting as our forebears did. In the same Wall Street Journal
> that reported on Cook's defense of Apple, former Sen. Phil Gramm described
> that earlier America:
>
> "Over the late 19th century, real GDP and employment doubled, annual
> average real earnings rose by over 60 percent and wholesale prices fell by
> 75 percent, thanks to marked improvement in productivity."
>
> Astonishing. And what is the difference between that age and ours? A 35
> percent income tax rate on individuals and corporations that did not exist
> then, and would have been regarded by Americans of the Gilded Age as the
> satanic work of Friedrich Engels and Karl Marx.
>
> From the Civil War to World War I, our economy grew from one-half the size
> of Great Britain's to twice Britain's. American companies were capturing
> markets abroad. Today's U.S. companies are looking for ways to relocate
> abroad.
>
> Herewith, a modest proposal to turn this around.
>
> Since the U.S. corporate income tax now produces less than 10 percent of
> federal revenue and less than 2 percent of gross domestic product, abolish
> it. Get rid of it.
>
> Think of it. A continent-wide nation that doesn't tax business.
>
> Assume this would cost the Treasury $250 billion in lost revenue.
>
> How to make it up? Put a 10 percent tariff on imports entering the United
> States, which last year added up to $2.7 trillion.
>
> This tax reform would thus be revenue neutral.
>
> And what would a corporate income tax rate of zero, with a 10 percent
> tariff on goods entering the U.S.A. from abroad, accomplish?
>
> First, every U.S. corporation that had moved abroad in search of lower
> taxes in recent years would start thinking about coming home and bringing
> its production and its jobs back to America.
>
> Second, that $2 trillion in income U.S. companies have stashed abroad
> would come roaring back into U.S. institutions.
>
> Third, foreign companies would begin to relocate and produce here in
> America, both to get around the tariff and pay no taxes.
>
> Fourth, U.S. producers would see sales soar inside the $17 trillion U.S.
> market, at the expense of foreigners who would pay a 10-percent admission
> fee to get into this market, a fraction of what they used to pay in the
> 19th century.
>
> While this would cause a surge in unemployment among IRS agents and
> accountants, hundreds of millions of man hours could be redirected away
> from filling out tax forms and into productive work.
>
> "Since 1980, the U.S. has run trade deficits in every year totaling about
> $9 trillion," writes columnist Robert Samuelson.
>
> That is 9 thousand billion dollars in trade deficits!
>
> It is what unmade America as a self-reliant republic and made China a
> manufacturing marvel. And those trade deficits are how America became a
> dependent nation in hock to the world.
>
> From 1865 to 1914, America had 10 Republican presidents. All believed in
> financing government by taxing imports, not the incomes of U.S. citizens or
> the U.S. companies that employed them.
>
> And this was how the miracle Sen. Gramm details came about.
>
>  http://buchanan.org/blog/abolish-the-corporate-income-tax-5601
>
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