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Category: Taxation

There Will Be No Reconciliation, Except When There Will Be.

December 2017.

     Foiled by the Grey Lady again.  Drat.  The Republicans engaged in procedurally dubious, middle-of-the-night ramming through of their 2017 tax bill.  Political hypocrisy is undying.  Bush the Younger’s 2001 and 2003 tax giveaways cleared the Senate through reconciliation as did this turkey, yet the Republicans hyperventilated in 2009 when Mr. Obama availed himself of the process to enact the Affordable Care Act and the GOP cried foul again when Mr. Biden resorted to it for the American Rescue Plan.

     Anyway, the wee-hour shenanigans afforded another opportunity to hiss at the GOP’s Swiss Army Knife policy:  Tax cuts yesterday, tax cuts today, tax cuts forever!

Here’s the reporting by Jim Tankersley, Thomas Kaplan, and Alan Rappeport:

Jim Tankersley, Thomas Kaplan, and Alan Rappeport, “G.O.P. Scrambles to Push Tax Bill Through Senate,” The New York Times, 2 December 2017, A1, A12 (www.nytimes.com/2017/12/01/us/politics/senate-tax-bill.html).

Here’s the unpublished letter:

     Would that the GOP’s passage of “tax reform” under cover of darkness could be read as political farce, not as an act of stark political cynicism.  Nothing now obscures the GOP’s obeisance to plutocratic donors.  No one need any longer take the Republican Party’s claim of principled fiscal responsibility as anything beyond politically useful but empty Pablum.  How can Congress, as a coequal branch, blunt President Trump’s worst impulses when its majority party cannot restrain its own baser instincts and in fact tolerates Mr. Trump’s dangerous antics so that its donors can be satisfied?

Evergreen (Like a Weed).

April 2017.

     Once President Ramp Waddler was comfortably installed in his sinecure, he and the congressional GOP revved up the legislative engine to implement its policy for all seasons, the measure that resolves every problem, addresses every issue, redresses every grievance, and virtually ensures the coming of the millennium, except that it has never once delivered on its promise when assessed empirically.  It was time to cut some taxes.  And, if it’s time to cut some taxes, it’s time to release the Laffer.  Yes, voodoo economist – Poppy Bush’s characterization, not mine – Arthur Laffer hit the cable news bricks.  The man is incorrigible.  His imperviousness to contrary data, indeed to reality, amazes.     

Peter Baker synopsized the Laffer saga well.  My letter is largely anti-supply-side boilerplate; however, it does contain a small critique.  Mr. Baker, had he more room to run, might have examined what was happening in states that were inflicting the Laffer orthodoxy on their citizens.  He might also have looked at the states embracing the heretical path and raising taxes.  The GOP loves the “fifty laboratories of the states,” except when it doesn’t, and this is one of those times.

Here’s Peter Baker’s article:

Peter Baker, “A ’70s Economic Theory Comes to Life Once More,” The New York Times, 26 April 2017, A19 (www.nytimes.com/2017/04/25/us/politics/white-house-economic-policy-arthur-laffer.html).

Here’s the unpublished letter:

     The evergreenness of Arthur Laffer’s supply-side theory is a marvel.  Given more space, Peter Baker’s lucid assessment of supply-side economics as federal tax policy might have included a few words concerning its efficacy in the putative laboratories of the states.

     Kansas’s shuttered classrooms, truncated school years, neglected infrastructure, exploding deficits, and flirtation with fiscal insolvency since Governor Sam Brownback – with Mr. Laffer as his guru – sharply reduced taxes in 2012 are well known.  Perhaps more instructive is the counter-example of California’s robust economy since Governor Jerry Brown hiked taxes, also in 2012, an increase borne mainly by the wealthiest, those who routinely benefit most from Lafferian tax schemes.

     And yet, despite no instance in which the theory has fulfilled its promise of fiscal neutrality – a balancing of lost tax revenues by economic growth and a broadened tax base – the idea persists.  Perhaps it is evergreen like a weed.

     Messrs. Trump, Ryan, and McConnell should remember that GOP control of the government grants them full ownership, for good or ill, of a Laffer-style tax giveaway.