More

Featuring fresh takes and real-time analysis from HuffPost's signature lineup of contributors
Michael Shank

GET UPDATES FROM Michael Shank
 

Tax Loophole Users, Companies with Negative Tax Rates, Exacerbating US Income Inequality

Posted: 11/16/11 03:41 PM ET

The fact that America's biggest companies paid no federal taxes may come as no surprise to Washington. The report released earlier this month by nonprofit groups Citizens for Tax Justice and the Institute on Taxation and Economic Policy shows that 30 of the top 300 companies paid no taxes at all or used loopholes to end up with negative tax rates. Washington's own utility company -- Pepco Holdings -- paid the lowest, at nearly minus 58 percent, with GE coming close second at 45 percent.

The significance of this study is not lost on any of the Occupying protesters nor should it be lost on any of the Super Committee members in Congress as they deliberate on deficit reduction tactics that may include a reform of the tax code.

It's time for a more distributive tax system. The fact that companies are paying no taxes when America's working families are still struggling to winter what Fed Reserve Chairman Ben Bernanke continues to recognize as a failed or failing recovery is a prime example of what is exacerbating income inequality in America.

Income inequality is the hot topic of late and rightly so. Three reports in recent days show this issue isn't going away anytime soon. The UN Human Development Report shows that while the United States remains the fourth best country in the world to live, after adjusting for internal income inequality it drops it into 23rd place. And the report by the Congressional Budget Office showed that in the last 30 years US government policy failed to equally distribute wealth, enabling the richest in America to grow their income 15 times faster than the poor and shifting more than 80 percent of all US income wealth to the top 20 percent of earners. Additionally, a report by the US Census office showed pervasive income inequality throughout the US, with Washington, D.C. and NY State and City ranking the highest in the gap between the rich and the poor.

No one is under the illusion that the majority of America is doing well. In fact, Americans have recently learned they have the highest poverty rate since World War II (one in six Americans living below the poverty line) and the highest youth poverty rate (one in five young people, with Hispanic youth suffering most). This summer also concluded multiple "Made in America" tours by the congressional black and progressive caucuses who were responding to the cry of the unemployed, which is only getting louder and more desperate. More recently, the Warren Buffet-inspired tax debate, regarding whether millionaires should pay at least the same tax rate as the common worker, has surfaced fractiously, pitting President Obama and Democrats against most Republicans. Underlying these recent trends, the US still maintains one the highest income inequality rates among all wealthy countries.

How vexing it is to witness America's inability to push for policies that could ensure more economic equality. Paradoxically enough, many Americans believe they are already in the middle-upper tier of income earners or will eventually end up there. This inspires a reluctance to enact policies that would more equitably balance economic burden sharing. America's increasing poverty rates may finally change this dynamic as two-thirds of Americans support raising taxes on the rich according to a NYT/CBS poll.

America's past penchant for income inequality, however, is not financially sustainable, let alone morally excusable or philosophically justifiable by capitalists who claim this to be inherent in the system. This is where UK economists Richard Wilkinson and Kate Pickett's data from the British bestseller, The Spirit Level: Why Greater Equality Makes Societies Stronger, is useful.

It shows that with income inequality comes with a host of health and social problems. The higher a country's income inequality, the higher its infant mortality rates, obesity rates, homicide rates, illiteracy rates, mental illness rates, teenage births, incarceration rates, drug addiction rates, social immobility and lower life expectancy. In other words, the bigger the gap between a nation's rich and poor populations, the greater dysfunction in that nation's society.

It may come as no surprise to some that America has the highest income inequality among the entire rich world. The gap was developed largely in the last 30 years, exacerbated by tax policies that benefited the rich at the expense of the poor. It became increasingly difficult for Americans to get ahead, get insured, get educated and get a job, all of which helps with getting respect. Consequently, the bulk of America's economic growth over the last 30 years has gone to the top one-hundredth of 1 percent, who make $27 million annually per household, leaving 90 percent of American households to subsist on roughly $30,000 a year.

Name a rich country and our inequality rates beat them by a long shot -- though it's hardly something to brag about. We also have the highest rates of homicide, infant mortality, teenage births, drug addiction, mental illness, incarceration, social immobility and illiteracy. Name the social ill and we excel at it.

These health and social problems wreak financial havoc on our society -- not only in terms of lost productivity and potential, but also in terms of costs associated with containing the violence, healing the sick and fixing the dysfunction. With each homicide, for example, the Centers for Disease Control and Prevention calculate that the economy loses $1.65 million in medical costs, loss of lifelong employment and economic productivity costs. With each prisoner, the US spends on average $35,000 per year for a total of $80 billion annually for its correctional system. Add to this the total cost of lost productivity of the incarcerated, which is another $97.7 billion. And don't forget violent crime, which cost America $94 billion in 2009.

Given these enormous costs to America's economy, advocates of income equality must have a seat at the congressional budget Super Committee's table, as it continues to convene on cost cutting, and must push for policies that promote equal opportunity, health, education and poverty alleviation. Reduce income inequality and you reduce the rates of every kind of social malaise that are draining our federal, state and local budgets and services. Eradicate both and you have a certain moneymaker for America -- a wise and worthwhile move for a country that just raised its debt ceiling.

 

Follow Michael Shank on Twitter: www.twitter.com/Michael_Shank

The fact that America's biggest companies paid no federal taxes may come as no surprise to Washington. The report released earlier this month by nonprofit groups Citizens for Tax Justice and the Insti...
The fact that America's biggest companies paid no federal taxes may come as no surprise to Washington. The report released earlier this month by nonprofit groups Citizens for Tax Justice and the Insti...
 
 
  • Comments
  • 19
  • Pending Comments
  • 0
  • View FAQ
Comments are closed for this entry
View All
Favorites
Recency  | 
Popularity
frank1946
Tell the Truth
07:23 AM on 11/18/2011
Worst Poverty Rates since WW II ! Great Society seems to be Sputtering ?

Free Markets work great, nobody wants to pay Taxes, so move where they are growing !

China, Brazil, India, Russis, etc. Mr. Shank needs to talk about how to get Investment and

create Work...................any Fool can Mortgage his Future and Print $$$ !
HUFFPOST SUPER USER
kamact
Market Observer
09:24 PM on 11/17/2011
Create the list, then stop doing business with these socialistic corporations,... They are very unAmerican,...
08:20 AM on 11/17/2011
The $30,000/yr (gross) is basically what most folks in my small town live on. That is 2 parents working minimum wage factory jobs and raising a family. By the time they pay their state and federal taxes, it is considerably less. There are NO loopholes, stock portfolios, nor second homes to worry about. Their time is spent trying to figure whether to pay heat bill or water first. There IS a gap and it IS getting larger.
12:11 PM on 11/17/2011
You're a perfect example of why we need TAX CUTS FOR THE MIDDLE CLASS. Even a 10% income tax reduction would mean thousands of extra dollars in your pocket annually for gas, groceries, rent, car payments, etc. Instead of barely getting by paycheck to paycheck.
12:38 PM on 11/17/2011
They should not be liable for any Federal income tax if they have 2 children under 18. Four personal allowances plus the standard deduction is almost $20K, and then you get child tax credits, which should wipe out any liability on the remaining $10K.
03:22 AM on 11/17/2011
Mr. Shank:

As much as I am amused by much of the content of your article, I feel there are several points that need clarification:

a) Much of the TEMPORARY negative tax rates associated with the losses these companies face is associated with CFL’s or Carried Forward Losses, an accounting and tax treatment that fosters continued operations and investment in bad years, instead of bankruptcy on a regular basis. The purpose of this loss-smoothing accounting treatment is to ensure that companies do not have to disgorge more employees out into unemployment then necessary. And it should not uncommon in the second biggest RECESSION in 100 years! In fact, we should help them more by cutting their tax even further.

b) Regardless, it is shown that over the long-term companies, both domestic and foreign operations, pay an effective tax rate that puts us near the highest effective corporate tax bracket in the world, once state and local taxes are also applied.

c) Our corporate tax rates are subjected to a global system, with most other OECD countries on a territorial system (Only Japan is also on a global system and they are doing about as well as the US in terms of new job formation), which allows their companies not to be taxed on foreign income and allows them to remit it back to their home country for a meager 0%-2% remittance tax.
03:22 AM on 11/17/2011
d) Regarding income inequality, it is 1) mismeasured and overstated in the US, 2) not much different than it was in the 1950’s, 3) with wealth inequality near its historical low, 4) consumption inequality dropping for the poor, 5) not a problem since another phrase for ‘income inequality’ is ‘meritorious reward’, and 6) not much different than many other modern economies once changes in demographics are corrected.

e) The Spirit Level mistakes correlation with causality when looking at inequality relative to the problems listed. You take a series of countries, many of them with poor economic institutions, eg, the rule of law, protection of property rights, etc, which in themselves can lead to inequality and other deleterious problems and then erroneously impute the problems to inequality instead of the poor economic institutions. It is this type of hyped specious research which discredits progressives.

Kai
photo
HUFFPOST SUPER USER
Christian Howell
Totalitarian STEM Master...
02:11 PM on 11/17/2011
That was long and wrong. Both parts.
06:32 PM on 11/17/2011
I agree wholeheartedly, but you might have mentioned that it was even wronger than it was long!
photo
BigBearcatBill
This is the real Bearcat - a Binturong
12:22 AM on 11/17/2011
How big have the Amway reps and other " Retail out of home" pools gotten to? I knew people that worked are regular job (even government contractors) that sold Amway stuff just so they could get their taxes down to about zero by deducting anything and everything they could - even though they already made about 60K/year on regular job. We have a lot of people that think they are too good to pay taxes in this country.
12:35 PM on 11/17/2011
That is not very legal. You are supposed to make a net profit on your side business 3 out of 5 years, or the IRS will disallow it as a hobby.
photo
BigBearcatBill
This is the real Bearcat - a Binturong
12:42 PM on 11/17/2011
Yes I heard that before somewhere...I think there is a "Cottage Industry" of tax avoidance accounting out there, wonder how many little old folks will freeze this winter without their heating utility costs assistance because someone did not pay taxes!
11:25 PM on 11/16/2011
Watch these kids as they try to grasp the current tax structure

http://www.youtube.com/watch?v=WRXCWTbJ8kM&feature=feedu
12:18 PM on 11/17/2011
That was one of the best videos I have ever seen! Simply put, especially to those out there who want to help people - Real tax cuts for the middle class. Even a 10% reduction, that way we still pay taxes, would be THOUSANDS of extra dollars in our pockets annually.
06:35 PM on 11/17/2011
Yes it would help stimulate the economy. However, a tax break is no consolation to those who cannot find work.
HUFFPOST SUPER USER
JustinP213
I dislike all political parties.
10:00 PM on 11/17/2011
Despicable. I give Senator Coburn credit for pointing this out. It's a shame that more people haven't talked about his staff's "Back in Black" plan.