Wednesday, December 6, 2017

Real tax reform for our country

Remember democracy and our Republic are participatory endeavors, not spectator sports.

The Republicans managed to get another version of their tax relief for the uber rich passed through the Senate. Remember you can continue to write or contact your Senator or Representative and let them know your opinion and stress to them this isn’t the tax reform this country needs. Vote No.

And if we don’t pass their plan, what are the options? Actually, there are thousands. And in that spirit, I have pieced together some of my ideas on this blog and other places into a rough draft to post here. This is a start for you to discuss and either support or develop something better. There are many points to this plan, yet in no particular order of importance. It is a plan and some of the plan is designed with the idea to incorporate it into other policy to address other issues facing this country. To regular readers some of this will be familiar. Plus, we can add more flexibility into plans to allow for changing economic conditions so like the Republican plan we have certain triggers in place to adjust based on debt levels or surpluses.

First raise the corporate a small amount, maybe make it 45%, not to increase taxes on them, rather to get their attention to the more important part of the plan which is to give deductions for reinvestment in their companies, raise wages, increase training and retraining, maybe add deductions for better benefits etc... the goal is for the corporations to actually follow through on what the current tax reform bill says it is going to do. These changes put the horse before the cart instead of relying on some vague notion that they will invest with tax cuts. Even some CEOs say this cut will not encourage them to make the changes the Republicans say they will. At least the corporations are honest, if unfortunately, the Republicans aren’t.

Currently the level where you stop having social security wages withheld is $127,200.00 or also referenced as the social security cap. Nothing for social security is withheld for earnings above this amount.  So, let’s decrease the percent withheld by 15-20% for federal taxes up to this same amount. I am not talking about a straight reduction where your tax rate goes from 25% to 15% for example, more 15% less than 25% if that is your rate. The math comes to current tax bracket of 25% times .20 (20% reduction) = a new tax bracket of 20% for federal. Wait there is more, of the amount reduced which equates to a 5% lower bracket 2.5% gets added to the employees share of social security wages and the other portion of the reduction is what ends up back in the employees’ pockets. For now, you contribute 6.2% of your wages and your employer contributes 6.2% of your wages from their pocket. To help your employer they would not have their portion increased and stay at 6.2%. These numbers are hypothetical, yet want to give a simplistic example to help explain.  Numerically let’s say you earn $50,000 and are taxed at 25%, with reform now 20%. At 25% you are paying $12,500, yet at 20% you pay $10,000. The $2500 difference is split in half, so your social security withholding is added $1250 and your take home is $1250.  None of these numbers are based on anyone’s true levels with deductions etc... yet I hope you get the idea of how it will work. And of course, these numbers are not written into stone. They can be adjusted to better fit will tax brackets. The employer is not charged anymore than the 6.2% so no extra burden on them. This puts back money in your pocket and is part of a plan to continue to fund social security for all.  The income tax deduction is spread more evenly throughout all income levels because everyone’s taxes are reduced up to the $127,200 amount. Above this limit all current tax brackets apply to everything earned above this amount. Everyone receives approximately the same benefit.

Now you can adjust brackets a bit for different income levels if needed.

The two proposals above help with reinvesting in the working and middle class.

To help savings and to encourage more investment in corporations, we decrease the long-term capital gains rates for investors under certain incomes so they can comfortably invest in stock and mutual funds outside of retirement plans. We also allow more retirement savings. We increase the capital gains on short term trading especially for institutional and block trading. This encourages investments in corporations, not algorithms.

And for the Estate tax, the Republicans are saying we need to eliminate it, so it doesn’t hurt small businesses. How about we completely exempt certain small businesses from the Estate tax calculation? For example, the 2018 estimate for estate tax is 5.6 million for single payer and 11.2 million for couples. And bear with me since what can be considered a small business, and what we can exempt may be up for some debate. I am open to discussion on how we define this, however, for a quick simple example lets try this. The entire is estate for the single person is $8,000,000. The business is worth $4 million so you subtract out the 4 million for the business leaving a taxable amount of $4 million and now it is under the limit so no Estate tax. Very simple example, however, you can see how the business is protected, but if there is other significant wealth it would be taxed. For example, change the Estate to $10 million subtract the $4 million which leaves you 6 million extra and part of the Estate is taxable.

Defining what is a small business will be tricky, however, for discussion purposes we can keep it straightforward. A business that is privately owned, employs at least five people, is passing to family members or other partners, will remain in business and keeps people employed, it can be registered in a few ways, yet privately held. It must remain in business for original owners as a small business; so, some caveats could be written in if sold within a certain amount of time, if closed, but not for going out of business (may need to be proven that it is a non-viable business anymore to avoid taxation) The upper dollar value could exceed the tax exemption limit if it meets all the other criteria that will be determined. This paragraph is more for a starting point on this discussion rather than an actual proposed policy. 

What remains taxable in the estate is large amounts of cash and standing investments such as stock holdings or other investments. There is much more that should be taxable. It would need to be defined in the code. Hopefully this adjustment to the estate tax allows for small businesses to pass on to the next generation, continue to grow, provide income and resources for the same next generation, and keep people employed. Money that is only invested in wealth hording would be the primary target of the Estate tax. You must be very specific or it wouldn’t surprise me to see the lawyers for ExxonMobil or whomever attempt to classify family holdings of large blocks of stock a small business.

As with everything, you can improve on it and I hope you do. I just ask you keep the philosophy of primarily benefiting the working and middle class, yet some benefits fall to all including poor, upper middle class and rich too.

This is not a complete plan, however, I think these ideas better address tax reform for the benefit of the whole country.

On a different note, I like the idea of welfare and unemployment becoming workfare because people need to stand on their own. Not everyone can work, however for the ones that can the programs need to retrain people or help young people receive an employable education. This is a start and a discussion for another day. The current system is failing those it is supposed to help.

Remember to contact your Representative and Senator. This link gives you a start.


I hope you think about this for a bit and have a great evening.



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