More

Featuring fresh takes and real-time analysis from HuffPost's signature lineup of contributors
GET UPDATES FROM Christopher Brauchli
 

The Tax Burden of the Very Rich

Posted: 07/21/11 08:00 PM ET

When there is an income tax, the just man will pay more and the unjust less on the same amount of income. ~ Plato, The Republic

The purpose of this piece is to identify for readers how an unjust tax system treats the very wealthy. Once that is understood it is easy to understand Senator Orin Hatch's recent comments.

In a little noted speech the Senator said that the poor need to "share some of the responsibility" for lowering the deficit and observed that the rich are paying too much in taxes." In his remarks he observed that "The top 1 per-cent of the so-called wealthy pay 38% of all income tax, the top 10 percent pay 70 percent of all income tax and the top 50 percent pay almost 98 percent of all income tax."

Those were facts of which many, including this writer, were unaware and it immediately created feelings of compassion for those paying that much. Of course, compassion is slightly tempered when one learns that in 2007 the top 1 percent received between 21 and 23 percent of all U.S. income depending on what studies you read. It is also slightly tempered when one realizes that the bottom 50 percent earned only 12.3 percent of all U.S. income. Nonetheless, the rich are obviously paying too much and that explains why Republicans don't want them to pay more.

IRS statistics released in May of this year reflect that in 2008, the most recent year for which statistics are available, the average income among the top 400 Americans was $270.5 million. In 2008 someone with that income would have paid about $50 million in taxes. (The effective rate on that income is about 18.1%.) Of course, if you are someone who has net taxable income of $60,000, after deductions and exemptions, and are, therefore, in the 25% tax bracket on all your income in excess of $34,500, you may wonder why you are in a much higher bracket than someone who earns $270.5 million. There is a perfectly logical explanation for this seeming (but not actual) inequity.

The main reason that the tax rate in the United States for the rich is low is that being rich, many of the rich do not need to work. It has long been accepted by Republicans in Congress, among others, that unearned income should receive more favorable treatment than earned income. According to the IRS, in 2008 only 8 percent of the income of the top 400 earners in the country came from salary and wages. Close to 10% came from dividends and about 56% came from capital gains. Happy to help those who have prospered, either through their own efforts or through a wise choice of ancestors, Congress decided that people who receive dividends should only pay 15% tax on those dividends. Similarly, Congress thinks that capital gains, subject to a few non-onerous rules, should only be taxed at 15%. There is another group with very large incomes that also pays tax at the 15% rate. Those are hedge fund managers.

Like the VERY RICH, among whom many hedge fund managers find themselves, money that hedge fund managers get from investors for managing their money is treated like capital gains and is taxed at only 15% even though to the unsophisticated observer money paid to them looks for all the world like the sort of money that the typical wage earner gets, except for its considerably larger amount than what most wage earners receive. (One commentator pointed out that if hedge fund managers paid taxes like the people earning $50,000 or even $100,000, the national deficit would be reduced by $44 billion in the next 10 years. In 2008 the top 25 hedge fund managers averaged $1.01 billion in annual income. )

In 2011, the only worker who will pay as low a rate as the folks described above is the worker whose taxable income is less than $34,500. Workers with taxable income between that and $69,675 will find themselves in the 25% tax bracket and from there the rates go up to 35% which is more than twice as much as the rate at which the person with $1.1 billion in dividends and capital gains is taxed. There are, of course, many adjustments made in calculating taxable income and the actual percentages vary taxpayer by taxpayer. But the long and the short of it is that the taxpayer who wants the satisfaction of paying taxes at the same rate as the really rich should keep his or her taxable income under $34,500. For many, that will not be difficult.

It is possible that readers of this column will not understand why Mr. Hatch thinks the poor should do more. It is even possible that they will not find the foregoing an adequate explanation for why Republicans do not think taxes on the wealthy should be raised. They are not the only ones who are puzzled.

Christopher Brauchli can be emailed at brauchli.56@post.harvard.edu. For political commentary see his web page at http://humanraceandothersports.com

 
 
 
  • Comments
  • 10
  • Pending Comments
  • 0
  • View FAQ
Comments are closed for this entry
View All
Favorites
Recency  | 
Popularity
jhNY
Mercy.
01:31 PM on 07/22/2011
Elegantly put forward and a delight to read. Kudos! And fanned.
HUFFPOST SUPER USER
Jim Pasterczyk
Banned!
02:11 AM on 07/22/2011
There are lies, damn lies, and Republican talking points about income.
This user has chosen to opt out of the Badges program
jsanti7
Sin's a Good Mans Brother I Know Both
01:53 AM on 07/22/2011
http://www.businessinsider.com/us-wealth-inequality-2010-7#the-gap-between-the-top-001-and-everyone-else-hasnt-been-this-bad-since-the-roaring-twenties-1

Its this way because greed never sleeps always find a way manipulate things to its advantage or ways it can be justified

Its the structural inequality built in by the greedy.
This user has chosen to opt out of the Badges program
photo
09:43 PM on 07/21/2011
excessive income deserves excessive taxes....
HUFFPOST SUPER USER
ThinkinPerson
09:10 PM on 07/21/2011
The problem is that while we all want and work towards the American Dream, not everyone is going to get there, and certainly not in a society where 400 people control more wealth of 125 Million Americans. Certainly, not when the country just gave blank permission to those with wealth to have a louder voice with our representatives, as if a Billion Dollar Lobby Army wasn't enough. Poor people often get their voice heard, let alone be able to ask 12 STATE GOVERNORS over for the weekend and hand them drafted legislation to approve.

Shall I go on? The propensity for poor people have less access to education, more access to jail, less access to health care, more to all the causes that can cause one to die.

No, absolutely not. Those neat little numbers hide a whole reality that lawmakers must, no, are Obligated, to know about. And our numbers game has got to stop pretending like all the other costs are not on top of people.

Add in the awful treatment one gets when needing support from agencies that these numbers precisely give license, in fact ENCOURAGE, poor people seen like horrible awful people which everyone from government workers to the check cashing place, knows NO ONE, not even our Representatives, are going to protect. How many hedge fund managers get that kind of treatment????

Give me a break! (With all due respect :)
HUFFPOST SUPER USER
ThinkinPerson
09:09 PM on 07/21/2011
Yes, this reader. You need to add in a few more 'taxes' - like the exorbitant amount of fees poor people pay to do just about anything, add on that the incredible amount of time poor people spend waiting on buses, traveling in buses, all the time we spend waiting on hold for some thing a corporation did but now requires us to work for them to straighten out, all the times the government gives out poor or false information, plus all the time wasted with the paperwork that poor people have to do to 1) prove they are poor, and 2) prove that they are not cheating the system (all those taxed in the 15% bracket NEVER, if rarely have to deal, not to mention perks just for having the right connections, having the right suits, cars, education, etc).

Add on the stress and terror of living in urban environments where kids are gunned down all the time, where toxins and bad food and rich developers are more easily found than good, where schools have Body Scanners, the occasional shot of a youth in front of the communities own face, lack of public services (which the poor pay taxes by the way), the loss of help for raising a family and an elderly person.

Seriously, I think law makers should have to live on the salary/in the neighborhoods of poor people for a few weeks before they continue talking about who is not paying their fair share.
iridium53
Semper Fi
09:02 PM on 07/21/2011
Perhaps, at some point in the future, somewhat more background on why unearned income should be taxed at a lower rate would in order?

Since we know that trickle-down theory is a BIG LIE - it might be interesting to discuss why people who do nothing but live on their investment should be treated better than those that work.
This user has chosen to opt out of the Badges program
shryock
It never is what it is anymore
11:05 PM on 07/21/2011
to the best of my knowledge, the only reason why unearned income is taxed at a lower rate is because it is unearned.
never have had anybody who could or would answer anything beyond that non-answer.

the theory seems to be that you and i would be encouraged to invest in our savings if we did not pay tax on the income from that, but we do pay tax in interest we earn from our pitiful savings accounts. so the theory seems to be that we would be encouraged to get rich so we can invest in something that does not earn interest but instead earns dividends or capital gains.
voodoo economics.
Golfrrs
Only "U" Can save us from the GOP Terrorism
08:14 PM on 07/21/2011
This exactly why all income should be considered as "earned income". Why should money that is made on investment money be capped at 15% tax rate. Money made on any account held for less than 5 years should be taxed as "earned income". That would reduce the debt substantially.
photo
wmnorton
Moderate where moderate used to be
07:32 PM on 07/21/2011
THE MIDDLE CLASS LOSES AGAIN WHILE THE WEALTHY GET MORE WELFARE! When they eliminate all the deductions and lower the top rate to 29% every millionaire/billionaire will get a 6% cut in their taxes. Every middle class guy who owns a house will get a $2000 to $4000 increase in their taxes. This is why I hate Reagan. He did the same thing with his "tax reform'". A couple of examples the guy who makes a million a year, gets a 6% cut in his taxes, that is $21000 less he will be paying. Now look at the guy making $60000 that has a mortgage that has a $1000 interest payment every month, $12000/year. in the 25% bracket that is an increase of $3000 in his taxes.