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Why Keep the Capital Gains Tax Break?

Posted: 01/19/12 02:39 PM ET

Mitt Romney's ultra-low tax rate on his ultra-high income is reviving questions about the breaks and perks that the wealthiest of the 1% receive from the rest of us. One of these is a special low tax rate for investments -- as if anyone needed special tax incentives to induce them to make a bundle.

High Incomes At The Top

How much does Romney make? We won't know until we get a chance to see his tax returns -- if we do -- but Romney described his $374,328 income from speaking fees last year as "not very much." If $374K is "not very much" of his income ... well ... at least we can understand why he feels he can casually make $10,000 bets as if he was just pulling a dime from his pocket.

In his post What Mitt's Taxes Could've Paid For (If Not For Those Cushy Tax Breaks), Richard Eskow writes,

1,470 households made more than a million dollars and yet paid nothing -- zero, zip, nada -- in Federal income tax in 2009.

...The top 25 hedge fund managers in the U.S. made $22 billion in 2010.

Low Taxes At The Top

Mitt Romney's admission that he probably pays a 15 percent tax rate shows us what is going on. For you or me, when our taxable income passes about $35,000, we start paying a 25 percent rate, much higher than Mitt pays on his millions on income. (That doesn't mean we pay 25 percent on money up to $35K, which is what most people think. It means any additional money we make after the $35K is taxed at that higher rate. If we make $35,001 we only pay an increase of ten cents. That's how tax brackets work.)

Lots Of Money To Use To Attack The Deficits

This special low tax rate on capital gains is sucking a lot of money out of We, the People's ability to pay for our schools, military, infrastructure, etc, which is part of why we are borrowing so much. How much? Continuing to steal from Richard Eskow's post,

As we wrote earlier, eliminating these tax breaks would add as much as $44 billion to our bottom line in the next ten years. Or to put it another way:

Ending cushy breaks for these 25 billionaires could also reduce the deficit by as much as $44 billion. Paging all deficit hawks!

In 2008 the taxable income of everyone earning above $100,000 was $3.4 trillion. If we concentrate our tax reform on the upper end of that spectrum -- the Romneys, not the folks in the $100-$400 thousand range -- we know that every percentage point in increased collection comes out to another $34 billion per year. That ain't chicken feed.

Why The Low Capital Gains Tax Rate?

The justification for a special tax rate for gains from investing capital is supposed to be to provide an incentive to invest. But there is already a really good incentive to invest: to make a bundle of cash. Piling a special "incentive" on top of making a bundle of cash creates market distortions -- moving investors away from deciding where to put their money based on the value and merits of the investment and toward tax-reduction schemes.

The necessary precondition for investing capital is having capital. So a tax break on the return from investing capital is by definition a break for the well-off. Here is the reality: capital gains are taxed at a lower rate because most of the income of the 1% is from capital gains, and most of the income of the 1% is from capital gains because the tax rate is lower. The "incentive to invest" should be making a good investment, period.

I'll bet you $10,000 that getting rid of this tax break helps fix the deficit, and leads to a saner investment climate. (Of course, I'm kidding, I think that is a lot of money.)

This post originally appeared at Campaign for America's Future (CAF) at their Blog for OurFuture. I am a Fellow with CAF.

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humanbeing-rick
Born in the USA 1947
04:30 PM on 01/20/2012
Income is income, whether it comes from investments or a pay check. Why should the rich who have the capital to invest get a favored tax rate over the rest of America? That is unfair and unjust.
We need to simplify our tax code, while increasing the sliding scale rate to tax the ultra-rich much higher than they are today, as history shows us where it should be in our successful years of long ago.
Our economy and our businesses are stagnating due to the ultra-rich hoarding record amounts of wealth. That money needs to be circulating in our economy, and creating more jobs.
12:43 PM on 01/20/2012
For people making less than $110,100, "WAGE TAXES", social security and medicare, are ,more than the 15% long term capital gains tax. The employer and the employee each pay 7.65% for a total federal tax on wages of 15.3%, even before an income tax between 10% and 28% is added. This means federal taxes on wages on poverty to middle income workers is somewhere between 25.3% and 43.3 %. The person making $110,100 in capital gains will pay 15% (less expenses) and no social security or medicare taxes.
12:43 PM on 01/20/2012
I can see the hedge fund argument - its their job therefore earnings. But note (1) the lower cap gains rate actual increased tax revenue (2) the ordinary investor already paid tax on his earnings before investing it for, hopefully, a gain; (3) do we really want to lump grandma's $300k house with $50k cost basis into the equation.
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HUFFPOST BLOGGER
Dave Johnson
04:52 PM on 01/20/2012
Grandma's $300K house is already exempt from cap gains or any other taxes.

ALL money is "already taxed" including the money you pay your plumber with, and the plumber also pays taxes on that income.

Lower cap gains taxes certainly don't increase revenue. They might move it to different years, except at a lower rate, so actually the cost revenue.
12:05 PM on 01/21/2012
The exemption is capped.
Just because there are multiple layers of tax doesn't make it right. Earning enough to keep pace with inflation is hard enough taxing gains at 30-40pct makes it that much harder to fund retirement.
Cap gains revenue went up after the rate was lowered. It may be due to realizing the gains sooner but what happened before? Either the gains went unrealized, which left capital unproductive or the gain was avoided through tax havens.
12:10 PM on 01/20/2012
You need to differentiate between passive and active income. Some of capital gains relates to passive investment income. Which by the way is not always income. So one rationale is a risk offset. Invest this instead of sticking it under you mattress and you get a break.

On the passive side one can differentiate between primary investments in companies and assets that generate jobs and new growth and secondary and speculative trading.

On the active side it is a plus.Many entrepreneurs start with nothing, face a 95% fail rate, stress, underpayment for long periods and if they are lucky they succeed and so does the rest of society. Jobs, new business, new opportunities.

So yes lets REFORM the capital gains rate. Lets not just get out our ideological sledge hammer like the other side.
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HUFFPOST BLOGGER
Dave Johnson
12:53 PM on 01/20/2012
And when those startups make it, they do very, very well. So why have a lower tax rate, too? They depend on government services to enable doing very, very well.
05:54 PM on 01/20/2012
Really. I run one. Aside from the general commons I get zip from the government. Well a pain at times but not as much as people say. So if you are going to make a claim I suggest you provide some facts in order to support your claims. Quantify the level that those services contribute. Lets see a DCF model that support the analysis. The numbers for Google etc. are out there. Come on facts.......
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HUFFPOST SUPER USER
koos458
We Live In A Kleptocracy
11:55 AM on 01/20/2012
Wall St. is all about taking money from the many who earned it and giving it to a few who didn't.
11:44 AM on 01/20/2012
Saying that Capital Gains are taxed at 15% is misleading at best. If you invest $1 that is what you have left from paying income tax to begin with. Once you invest in order for whoever you invest with to make a return for you they have to hire people, buy more property or equipment, etc... . All of those activities are taxed. For you to get anything for the investment the business has to make a profit which is also taxed. After that they can provide a return to you which you pay 15% on. Without the taxes at every step of doing business though that return would be much higher which is why it is dishonest to call it 15%. 15% is just the last step.

The author questions why we need to provide an incentive to invest. If he bothered to look at the components that make up GDP he would see that the segment that is down the most in our economy compared to periods of growth is private investment. It is those investments that expand businesses and increase employment.
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HUFFPOST BLOGGER
Dave Johnson
12:54 PM on 01/20/2012
ALL money is taxed many times. You pay your plumber with money that you made, and you were taxed. So what?

Are you saying that we don't need to pay for roads and schools and military?
03:40 PM on 01/20/2012
Nobody says that we don't have to pay for those things. The point that I was making was that saying that 15% on capital gains is below your average worker is dishonest. Payroll taxes are generally considered to be a premium paid for future benefits from those programs. You get benefits based on what you put in. Take away payroll taxes and the only group that pays higher than an effective rate of 15% on taxes is the top 20% of income earners.

The federal, state, and local government takes in $5 trillion per year. We don't have enough to pay for those things with that much money? You know how much that is? Only 3 countries including ours have GDPs higher than that. It is 8% of world GDP and we have 4% of the world's population. Our government takes in twice as much from its citizens on average than the average person even produces worldwide. Yet this isn't enough money? It has to spend more than this by some 20% borrowing from future generations while implying that some "don't pay their fair share"? It seems like people in that situation are just trying to shift blame. Get people to ignore their waste.
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Earl Gray
Lighting up straw men everywhere
01:18 PM on 01/20/2012
If I start a company with my $1 after tax money making buckets, and the business succeeds, I need to pay my tax rate (28%, 32%, whatever) on those profits. Schedule C on the 1040.

How is that different from investing that $1 in oil futures?

Income is income. It should be equitably taxed.

If it was, my bucket making profits would be taxed less, since I wouldn't be subsidizing the tax obligations of oil futures investors.

Unlike my fine, American made buckets, your argument does not hold water.
03:29 PM on 01/20/2012
I was simply pointing out that the 15% tax on capital gains is misleading when being compared to income and payroll taxes. Payroll taxes were orginally considered to be premiums paid into social insurance programs at one point. If it is a premium then the programs aren't welfare. In the past 2 decades the bottom 40% of income earners now get negative income tax rates. They do so under the reasoning that payroll taxes are taxes. If you don't count payroll taxes only the top 20% of earners pay higher than the capital gains rate.

In regards to taxes on corporations and small businesses I agree with you. The way that they are taxed AND all the bureaucracy discourage job growth in the private sector. How many people would start a new business or expand an existing one, but don't because it isn't worth the hassle of complying with bureaucratic red tape or it isn't worth the risk because the taxes reduce the potential benefit of taking the risk.
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CollectiveNotIndividual
11:32 AM on 01/20/2012
The S7P is 20% higher than it was 13 years ago. During that same period of time the rate of inflation was 50%...so if you sell the S&P today you have an inflation adjusted loss of 30% and yet you have to pay capital gains taxes on the 20% gain in dollar terms.
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Earl Gray
Lighting up straw men everywhere
01:50 PM on 01/20/2012
You also received dividends on those investments for the same period.

You may also have leveraged that asset any number of times to secure capital for other investments, deriving value from it there, too.

During the period you offer, real wages for most Americans were infation-adjusted flat to reduced. For those whose earnings are derived from investments, their inflation adjusted income has increased significantly.
10:22 AM on 01/20/2012
I think if you have money you have earned and you invest it, a lower capital gains tax makes sense. If you are paid in under-valued stock options, they should be taxed as income. There is a difference between saving and investing and being paid in investments. That should be made clear. Once you have paid tax on investments, then if they are sold at a profit it should be the lower rate.
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HUFFPOST SUPER USER
madbonger618
05:07 PM on 01/20/2012
Maybe if you invest in a new business or expand an existing one but buying stocks isn't really an investment since you're just buying shares from someone else. They're really transfer payments.

We should get rid of stock options. it's a rip off of the government and of shareholders.
09:14 AM on 01/23/2012
"Maybe if you invest in a new business or expand an existing one" uninforceable and it has the government picking winners and losers. I have seen many abuses of stock options. A certain CEO makeing $250k per quarter buing and selling stock options even though the stocks are flat.
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HUFFPOST SUPER USER
Wayne Caswell
Consumer Advocate & Founder of Modern Health Talk
09:59 AM on 01/20/2012
The Capital Gains issue shows that artificial incentives yield unnatural behavior. Another example to elimate is the Mortgage Interest Deductions. It only applies if you make enough money to itemize and was part of the Home Ownership push that led to the housing bubble. We need to get rid of all of these artificial and perverse incentives.
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Bart DePalma
Bart DePalma
09:51 AM on 01/20/2012
I agree that it is unfair to punish high personal income at the new insane effective Obamacare rates of roughly 40%. Lower all rates to the current capital gains level of 15% and eliminate all deductions and credits except for personal and dependent deductions.
09:28 AM on 01/20/2012
This article missed on two points.

First low capital gains rates are set that way for a very simple reason. Inflation! If you purchase an asset for $100, hold it for 10 years and sell it for $130 how much money did you make? To the tax man you made $30. But if inflation is running at 3% annually then you actually lost almost 5% on your investment. Add in the 15% tax rate and you lose about 9% on your investment.

Summary: With 3% Annual inflation and 15% capital gains you need a 10% return just to break even on a 10 year investment.
08:32 AM on 01/20/2012
~1400 households paid no income tax, ok.

Why no outrage over the 51% of households who paid no federal income tax? Why no outrage over the 90% of those households that get money back they never paid in?

Seems to me being worried about ~1400 households vs 60,000,000 households is a bit odd.
10:23 AM on 01/20/2012
I get money back every year, but not as much as I put in, and guess what, I'm ready to pay a little more if it will insure that our elderly and poor get decent treatment.
01:27 PM on 01/20/2012
Phew, thank god the guy paying a few % a year is willing to kick in another $100.

Then look at how upside down this country is. Everyone would need to start paying 20% MORE of their income in taxes.
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Earl Gray
Lighting up straw men everywhere
10:57 AM on 01/20/2012
Really? That's your final answer? Really?

The "Freeloading 50%-ers is a complete canard, and you know it.

You are confusing "tax avoidance" for "tax eligibility". 50% of American Households earn less than $4,000 per month to cover housing, food, clothing and everything else. Half of them do it on less than $2,000 per month for a family of four.

If you took ANY 1,400 frm that pool of 60,000,000 and offered them $1,000,000 and then told them they had to pay 99% of it in taxes, every one of them would jump at the chance, since it would double or quadruple their current earnings. Offer them 1/10th of that $1 million ($100K) and tell tax them 50% and they are still well ahead.

How many of the children living in those 1,400 households went to be hungry because there wasn't enough food to feed them?

The "Apples are round and horse droppings are round, so they must be the same thing, right?" argument is laughable on its face.

Cut it out, already.
01:16 PM on 01/20/2012
Sure sure, deflect away. They can never afford to pay *ANYTHING* in income taxes, right? How does that work again? Why is it that throughout history they could, but now they can't?
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mrclark
I search for the America I believed in as a boy.
05:54 AM on 01/20/2012
Capital Gains is a tax break that should have never been allowed to pass. It is an example of special interests using their power to game the system for their benefit. Sadly, to many people have bought into the "FOX News" ideology that tax breaks like this stimulate the economy while in reality they have never paid for what they take out of the economy.
02:44 AM on 01/20/2012
The logic simply doesn't make sense. Cap Gains rates logically can't stay this low. Why are you taxed more to WORK (thus why it is called "earned income") instead of investing passively. That is the only question that needs to be answered. And since there is no valid answer....case closed.
08:33 AM on 01/20/2012
Because of risk, that's why. When you go to work you have no chance of losing your money, do you? When you invest, you can lose every dime you put out there in 5 minutes. Thus, it is very much different than earned income.
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Opposition Research
Studying the enemies of civil liberty for 20 years
11:28 AM on 01/20/2012
Ahh, but losses are an offset to gains. And the point remains, the investor didn't do one lick of work for those gains. Someone *ELSE* did.

By the way, when you go to work, you risk losing your *LIFE*. Granted, some jobs are much more dangerous than others, but...

You're upholding, wittingly or otherwise, that working for a paycheck is a lowly and inferior form of making money than is idle investing and legalized gambling.
11:38 AM on 01/20/2012
But you can write off your losses.
09:33 AM on 01/20/2012
Also because of inflation. In a time of 3% inflation a 30% return on a 10 year investment is actually a loss. Adding a 15% tax rate on top just further discourages investment or requires a higher return.
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MSROADKILL612
am not convinced geothermal energy is above ground
02:23 AM on 01/20/2012
agree - its a nonsense - income is income & having worked in tax - most loopholes in tax law involve muddying the water betw capital increase & other forms of income

eg lose money on a rental property but sell at a profit

vast intellectual & other resources are devoted to arguing the toss over this - its a bigger drain on the economy than u think

but... inflation has to be taken into account - what no govt wants to fess up honestly about