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Fiscal Affairs: Democrats and the Bush Tax Cuts

Posted: 03/ 2/2012 6:28 pm

Mark Thoma provides an excerpt from Noam Scheiber on Peter Orszag's attempt to let all of the Bush tax cuts expire. In short, Orszag wanted to extend the "middle-class" tax cuts for two years (letting the tax cuts for the rich expire); then he expected the middle-class tax cuts to expire as well. President Obama was interested in the plan, which Scheiber takes as evidence that "the president is a true fiscal conservative."

Thoma frames this as a bad thing:

The explanation, of course, is that despite hopes to the contrary (and denial by some), the president is, 'a true fiscal conservative' -- it's not just an act in an attempt to capture the middle -- and that could be bad news not just for middle class tax cuts, but also for important social insurance programs such as Social Security.

I like and respect Mark Thoma a great deal, and I generally think of him as a mainstream Democrat on economic issues, neither a socialist nor a "moderate Democrat" (what we used to call a Republican). To me, his post is evidence that many Democrats think that most of the Bush tax cuts were and are a good thing. This confuses me. When did we become the party of tax cuts?

Let's leave aside the question of whether Barack Obama is a fiscal conservative (and whether that term has any meaning anymore) and focus on the narrower question of whether it would be good to let the "middle class" tax cuts (usually defined as tax cuts for married couples making less than $250,000) expire.

There are three logically separable issues here. The first is whether, leaving aside considerations of the business cycle, we would be better off with the Clinton tax code (mainly set in 1993, tweaked in 1997) or the Bush tax code (set in 2001 and 2003, extended in piecemeal fashion during the Bush administration, and finally extended in 2010 through 2012). On this question I think the answer has to be that the Clinton tax code is preferable, at least for people with generally Democratic preferences.

One way to think about it is this: In 2001 and 2003, did you think the Bush tax cuts were good policy? If you didn't think they were good policy then, why would they be good policy now? If you can't remember what you thought about them then, let me remind you. EGTRRA and JGTRRA were huge tax cuts for the rich and small tax cuts for the middle class and the poor. EGTRRA was passed at a time when large majorities of the country wanted to bolster Social Security and Medicare rather than cut taxes;* JGTRRA was passed after a recession and September 11 had already wiped out the Clinton-era surpluses and less than two months after the invasion of Iraq.

More generally, tax cuts always have to be paid for, one way or another, in lower transfers, fewer services, or higher taxes in the future. Since the poor and middle class are net beneficiaries of transfers and services, the Bush tax cuts were, on balance, bad for the poor and the middle class (unless they would be paid for by tax increases that made the tax code even more progressive than before -- an unlikely prospect). For a quantitative analysis, see Elmendorf, Furman, Gale, and Harris (2008). (I'm not going to bother rebutting the supply-side justification for the tax cuts since, for now, I'm talking to Democrats; I know why Republicans liked the tax cuts.)

If the tax cuts were bad a decade ago, what has changed since then (for now, leaving aside cyclical issues)? We have had one more decade of aging and health care inflation (and war), so the long-term budget outlook looks considerably worse. The need to ensure the long-term survival of Social Security and Medicare is greater. Increased income inequality has made provision of basic safety net services even more important. These are all things that demand more tax revenue, not less. The case against the Bush tax cuts has only become stronger.

Assuming you're with me so far, the second issue is whether it would be good to have just the middle-class tax cuts and not the tax cuts for the rich, which is what President Obama has proposed. (Leave aside for now the question of whether this would be politically feasible with today's Republican Party.) This is a closer call, but I still think the right answer is no tax cuts.

To begin with, who among you (again, I'm aiming this at Democratic policy wonks) thought that the thing we needed in 2001 was a middle-class tax cut? Not many, if I recall correctly. Democrats wanted more money for education, infrastructure, job training, and child care. We wanted better health care. We wanted to set aside money for Social Security and Medicare. We didn't want tax cuts. Again, I think the past decade has just strengthened all of these concerns. Yes, the middle class is struggling with stagnant wages and rising economic insecurity. But in aggregate, middle class families need robust social insurance programs to protect them from falling into poverty more than they need a few hundred dollars of after-tax income. And given the current political climate, that is the choice we face.

The third issue is whether, given the actual business cycle, we should raise taxes on the middle class right now. Here I will go along with Thoma and DeLong and Krugman and all the rest and agree that it might not be good to raise taxes on the middle class on January 1, 2013. If I were king, I might extend the middle-class tax cuts for another two years and then let them expire.

But this "if I were king" stuff is meaningless. First of all, if I were actually king, I would still let all the tax cuts expire; then I would use the additional revenues to increase government spending. (Remember, fellow Democratic policy wonks, we usually say that spending has a higher multiplier than tax cuts.) Second, I'm not king, and neither are you. We are dealing with a Republican Party that will block any package that raises taxes on anybody. They will block any tax increase, even if it hurts them in the general elections, because they are completely locked in by the Grover pledge and the Koch brothers. The only choice we have is between extending all of the tax cuts and complete gridlock, which means that they all expire. And if we extend the Bush tax cuts, we are just four Senate seats away from making them all permanent.**

Given that choice, I vote for gridlock. I understand the counterargument: tax increases would weaken the recovery and increase unemployment in the short term. But those tax revenues are crucial to the long-term health of the middle class. Ending the Bush tax cuts will slash projected deficits and push right-wing claims about the bankruptcy of Social Security and Medicare decades into the future. Yes, conservatives will always want to privatize Social Security and dismantle Medicare, but they only have a chance of actually succeeding when government deficits make those programs seem unsustainable, bringing so-called centrists over to their side.

So, for me, letting all the tax cuts expire on December 31 is better than making them permanent. Letting them all expire is also better than making just the "middle-class" tax cuts permanent. (Another note to Democrats: since when do we push for tax cuts for families making $200,000 a year?)

There's one more option you may say you prefer: letting the tax cuts for the rich expire, extending the middle-class tax cuts for another two years, and then letting them expire (assuming we are back to trend growth). As I said above, I don't think this is politically feasible, given who's in charge of the Republican Party. But if that's what you want, that's also what Peter Orszag wanted and Barack Obama seriously considered. So why are they the bad guys?*** (Note that I'm not defending Obama's willingness to negotiate away Social Security and Medicare, which I do not agree with.)

In the end, I think the Bush tax cuts were one of the two most catastrophic policy decisions of this century (the other was the Iraq War). They were a terrible idea then and they are a terrible idea now. I think letting them all expire would be good for the world and for the middle class. And whether or not that makes me a "fiscal conservative," I think it makes me a Democrat.

* See Hacker and Pierson, Off Center, pp. 49-53.

** Does anyone think Obama would veto a bill passed by both houses that locks in lower taxes?

*** You could say that Orszag wanted to implement this policy two years ago, which meant a tax increase in 2013, while you want to implement it now, which means a tax increase in 2015. I see the point, but that's a tactical distinction, not a difference of philosophy.

James Kwak is the co-author of White House Burning: The Founding Fathers, Our National Debt, and Why It Matters To You, available from April 3rd. This post is cross-posted from The Baseline Scenario.

 
 
 

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Mark Thoma provides an excerpt from Noam Scheiber on Peter Orszag's attempt to let all of the Bush tax cuts expire. In short, Orszag wanted to extend the "middle-class" tax cuts for two years (letting...
Mark Thoma provides an excerpt from Noam Scheiber on Peter Orszag's attempt to let all of the Bush tax cuts expire. In short, Orszag wanted to extend the "middle-class" tax cuts for two years (letting...
 
 
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11:53 AM on 03/05/2012
The Bush tax cuts yielded the jobless recovery of 2002-2004. They were in part responsible for the $500 billion yearly structural deficits that Bush ran for his first 7 years and contributed to the $1.2 trillion deficit his last year. They were in effect before and during the recession and did not prevent it nor mitigate its severity. They along with Obama’s payroll tax cut are symptomatic of the profound under production and over consumption of our economy. We borrow to maintain a lifestyle that we otherwise cannot afford. Our economy is dependent on these deficits to merely maintain itself. The “growth” during the Bush years was due to even more borrowing against fictitious home equities.

We have arrived at this dismal point by lying to ourselves and believing the fairy tales spun by politicians. Whether it is allowing Government to take responsibility for the individual’s welfare, treating ourselves to tax cuts using borrowed monies or maintaining an Empire for the military industrial complex we have been deluding ourselves for years. Additionally our representatives sell themselves to the highest bidder. We have corporate trade policies, business tax subsidies and a deregulated financial system that permits behaviors usually associated with organized crime. We have allowed corporate America to strip the productive underpinnings of our economy, decimate our employment base and pocket the profits.

Tax policies are but one of a number of holes in our economic ship. We are sinking and no arrangement of the deck chairs will help.
08:32 PM on 03/04/2012
The Bush tax cuts for the wealthy amounted to tax loss of over 4.7 TRILLION Dollars. The Iraq and Afghanistan wars probably another 3 trillion dollars. That is almost our entire national debt (that still leaves Americans holding a note from robbed Social Security funds of another 3.5 trillion dollars). The Bush Republicans refuse to listen to this because their Party sold out the average middle class American worker. The Republican Party is still the Bush Republican Party and they don't want you ir me mentioning his name anymore, and you can see why. He drove our country into the worst hole since the great depression. Don't let the Republicans drop that Bush label, it hasn't changed one iota.
Nm123
think twice...it's not alright
03:24 PM on 03/04/2012
Let all the tax cuts expire.....as the author points out, the Republicans would block extending the tax cuts to only middle class. So we either let them all expire or we will see them all extended again.
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HUFFPOST SUPER USER
mhh310351
Roosevelt Democrat
12:16 PM on 03/04/2012
I understand why they call it the Bush tax cuts but it passed the Senate with 62 votes. Makes it kind of Bipartisan in my book.

I just don't understand why they don't call it the Clinton/Bush tax cut since capita gains when President Clinton took office was 29.2% and when he left it was down to 21.2% a larger cut than President Bush who dropped it down to 15.4%.

Funny thing it was President Clinton that gave Permanent Most Favored Trade Status to China and allowed all that capita gains money to be invested in China!

With unrestricted free trade capita gains is no longer a useful tool to stimulate our economy.

Remember this was done to us, once you get past the smoke and mirrors (political posturing), in bipartisan fashion!
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HUFFPOST SUPER USER
mhh310351
Roosevelt Democrat
06:57 PM on 03/04/2012
http://www.ctj.org/pdf/regcg.pdf

Link:

For those interested.

Funny the NeoCon Republican's always talked about how great President Reagan was for lowering taxes the Clinton Democrats talk about how terrible President Reagan was for lowering taxes.

President Reagan understood that the government has 2 tools to stimulate the economy, interest rates and reduction of capita gains!

But both have to be reloaded when employment drops below 6%!

President Reagan came into office with capita gains at 28% he left with capita gains at 28%!

Why can't NeoCon Republicans or Clinton Democrats remember this?

More importantly why is it only Bill Maher remembers?
HUFFPOST SUPER USER
daveat1910
10:49 AM on 03/04/2012
Let see- 35 years of huge World War II debt reduction under Keynesian economics, basically 30 years of supply side economics with basically 30 years of increasing debit along with lack of jobs.
What is to understand?
11:54 PM on 03/03/2012
Just in case you want a way to protect yourself:

http://www.ritholtz.com/blog/2012/01/gold-vs-debt-ceiling/

Debt ceiling up -- gold up. What do you think it will go to when we raise the debt ceiling in October of this year?
11:44 PM on 03/03/2012
Check out usdebtclock.org. Take your time... grab a beer. That is a scary page. Buy Gold!
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maggiemosaic
09:29 PM on 03/03/2012
not only should the bush tax breaks expire, they should go after back taxes, for the next 5 yrs r so!!!! the country is getting ready to go out of business. its a revenue problem stupid!!! not a 'spending' problem!!!! we need new infrastructure, schools need income to function the list goes on and on and on , i am NOT INTERESTED IN LIVING IN A 3 RD WORLD COUNTRY!!!!
11:39 PM on 03/03/2012
One word for you: Greece
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TheBaffler
a long the riverrun
12:33 AM on 03/04/2012
Greece's economy was wrecked by conservatives who didn't want to tax the rich enough.
04:29 AM on 03/04/2012
Actually, Greece is in this mess, because it's very ineffective in COLLECTING taxes and
yes, also very bad in spending that money on 'wrong' things.
04:43 PM on 03/04/2012
You need to look at our historic spending and taxation levels. We are currently about 20% below our historic average taxation level (since WWII), but about 50% OVER our historic average spending level. Is there a revenue challenge? Certainly. However, the revenue shortfall is a much smaller part of the deficit than the spending overruns are. In order to solve the problem, we'll need to take steps on both sides of the equation.
iflew
Pro Publiae Bonae
09:11 PM on 03/03/2012
Laws of physics apply here. Barack pulls 100 foot pounds/Sec to the Left. Supreme Court 200 foot pound/Sec to the right, Congress turns the sled sideways and puts their 800 pounds in the best place for a camera to get their photo.
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forty8r
Gerrman Freethinker
09:04 PM on 03/03/2012
The funny thing is Romney wants another 20% cut. Same bogus argument in that it will create job growth and more revenue will come in in the long run.
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pshakkottai
retired engineer
08:15 PM on 03/03/2012
Modern Monetary Theory is proven correct and actions that stem from that knoledge is summarized now.
1. National debt = National wealth
2. GDP = 5* govt_spending, approx
3. National debt = GDP, approx but generally GDP can be higher by a fair amount
4. Deficits are highly desirable to grow the economy
5. Reduction of taxes is good because deficit increases
6. FICA can be eliminated because deficit increases
7. Austerity of states is unnecessary because more money to the states increases demand which is good for private sector growth
8. If war funding is cut, deficits will decrease which is bad unless the money is used elsewhere to fund worthwhile causes
9. Taxes are not required to fund anything.
10. The inflation risk is very far away and all infrastructure can be supported fully. Unemployment will disappear in short order
http://www.huffingtonpost.com/social/pshakkottai/fiscal-affairs-united-states-greece_b_1317521_138582681.html
All discussions about taxes is largely irrelevant except to make income distribution more even and reduce GINI coefficient to the level of more modern democracies.
10:10 AM on 03/04/2012
Really? So the government should collect no taxes at all? Maybe you should study history. The federal government tried the no tax route under the Articles of Confederation. It didn't work and led to the Constitutional Convention in 1786.
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pshakkottai
retired engineer
01:02 PM on 03/04/2012
Taxes are not required for govt_spending. It is required to adjust income inequality and inflation. Modern Monetary Theory accounts for known data and is correct.
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jcaunter
Profile: schizoid, INTJ
03:18 PM on 03/04/2012
MMT has been thoroughly debunked, just as most other economic ideologies have been.
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pshakkottai
retired engineer
10:21 PM on 03/04/2012
It is not an ideology. There is numerical data which proves that MMT is an accurate description. Have you seen the proofs ?
A numerical verification of this is given in
http://pshakkottai.wordpress.com/2012/02/27/national-debt-and-national-wealth-compared/
and figure 4 of http://pragcap.com/resources/understanding-modern-monetary-system
The bureau of Economic accounts of the Commerce department uses the same equation (equation 2) but nobody seems to know.
Any references to the "thorough debunking" ?
08:08 PM on 03/03/2012
"In short, Orszag wanted to extend the "middle-class" tax cuts for two years (letting the tax cuts for the rich expire)"

And that nets us $70 billion annually, the rest of the BTC for the middle class are about $330 billion . . .

We need over a trillion just to break even, you can't tax your way out of the DOUBLING of spending in the past 10 years.
11:54 PM on 03/03/2012
Hey man don't use math, it confuses the left!! We must tax the rich so everyone pays their fair share. Did you not get the meme from Obama? It is not fair that the top 5% pay almost all of the income tax. It does not matter that we have the most progressive tax system in the world!! Obama, Pelosi, and Reid say it is not fair, so that must be true!!
07:40 PM on 03/03/2012
First of all bush did not cut anybodys taxes. He defered them to a later date to be paid by our children and grandchildred. If you had an electric bill for $200 a month and decided to only pay $100 of it and put the remainder on your credit card would you go around bragging that you cut your electric bill by 50%. That is exactly what the republican party is doing. If you reduce taxes without the coesponding reduction in spending you are only defering taxes.
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pshakkottai
retired engineer
07:40 PM on 03/03/2012
RE: There are three logically separable issues here. Not really. The zeroth one is “is the economy correctly following the household model with income = taxes; and
government_spending = tax + debt ? ”
The household budget is:
(1). (Income = expenses + savings), applies to businesses, individuals, states that are users of money in USA and, the Euro nations such as Greece.
The national budget is different:
(Federal Deficits = Net Private Savings+ net imports), applies to USA and other nations that have their own currencies and create money.
(2). (G - T) = (S - I) - (X –M); The Bureau of Economic Analysis uses this equation (at http://www.bea.gov/). The notation is
Federal deficit = (Spending – Tax) = (G – T),
Net imports = (import-export) = (M - X),
Net Private Savings = (savings - investments) = (S - I).
It is wrong to talk about national budgets in terms of household budgets. If you sum equation (2) over all years we get the cumulative result,
(3) national debt = national wealth, because net imports also adds to wealth. A numerical verification of this using published data is given in
http://pshakkottai.wordpress.com/2012/02/27/national-debt-and-national-wealth-compared/
Numerical proof of (2) is in figure 4 of http://pragcap.com/resources/understanding-modern-monetary-system Deficit spending and only deficit funding grows the economy.
07:19 PM on 03/03/2012
But taxes are not the issue. Wages are down and will remain down due to foolish trade policies that place communist China into the same category as democratic partners. There is nothing free or fair about trade with communist China.

Secondly look at our immigration policy which is flooding the US with excess labor supply. Extra labor means lower wages.

Both parties want to distract us with issues like taxes when the real structural issues are trade and immigration.
05:51 AM on 03/04/2012
I agree with you on trade, and to a certain extent, immigration, but I still think taxes are an important issue. The Bush tax cuts were made while increasing expenses on two wars. It makes no sense to cut revenue while increasing spending. It's like quitting your job and buying a new car.

Our biggest problem with immigration would be the failure to enforce the laws already on the books.

Trade policies, especially with China, need to be addressed, specifically where so-called US companies use them as a source for cheap labor while being rewarded with tax incentives and tax cuts courtesy of the US taxpayer that is now unemployed.
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pshakkottai
retired engineer
01:06 PM on 03/04/2012
China has very little to do with it. MMT is correct and for discussions of China
see Is China Really Funding the US Debt? | The Big Picture at
http://www.ritholtz.com/blog/2011/01/is-china-really-funding-the-us-debt/