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Oliver R. Goodenough

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When Taxes Are Good for Us

Posted: 04/15/11 04:39 PM ET

The government's near miss with a shutdown last week and the follow-up speech by President Obama are the latest episodes in our public conversation about the proper role of government and taxes. As currently framed, this conversation is badly, and improperly, skewed towards the negative. It has somehow become an unspoken "given" that taxes are always bad for you. Government, as the source of taxes, is therefore a bad thing as well.

Liberals at least assume that they are necessary evils -- but still avoid using the "t" word whenever possible. Our most libertarian conservatives seem to think that we could do very well without government and taxes at all. Their position is often: "we always have something better we can do with our own money, thank you." Both the strong and weak anti-tax positions are mistakes when taken to this extreme. There are many instances where paying taxes to an active government is positively good for us. Yes, good for us. And with the threat of a shutdown behind us and our extended April 18 tax day in front of us, it is a good time for us to make that truth a part of the conversation once again.

It has long been understood by economists that there are goods and services that can be most effectively paid for through some kind of pooled -- and compulsory -- mechanism. We typically call these items "public goods" and the mechanism "government" and "taxes". The "free rider" problem makes collective defense a particularly good candidate for the government and tax model of finance.

Fighting off external enemies and keeping our domestic criminals at bay benefits everyone in society. A voluntary model of paying for an army or the police will unravel as people realize that they will get the benefits of protection whether or not they contribute to the cost. Contributions quickly dry up as those who would otherwise be willing to do their part feel like chumps as they watch their friends and neighbors staying safe while skipping the bill. The only assured way to buy an army is for the members of the group to band together and to make mutually enforceable commitments to contribute to the cost. Sound familiar? Of course, these are government and taxes, at your service.

Taxes, in this case, are not an evil, not a drag on society, but are instead a wonderful purchasing opportunity, providing the most practical way to buy extremely desirable goods: peace and security. While there is always room for improvement in how these are delivered, here in the United States, we should all give thanks for having the chance to buy these essentials through a relatively competent system of Federal, State, and local governments. If you need encouragement to be thankful, consider the fate of people in parts of the world where governments do this badly, or where there is no effective government at all. Want to avoid taxes completely? Willing to live in Somalia? I don't think so.

So let's stop pretending that taxation and government are necessarily bad things. They can be, of course, when they outrun the desires of a citizenry or unnecessarily constrain growth. But as a country becomes more prosperous, and is able to move its goals for consumption beyond short-term, survival-based concerns, public goods often make up a significant proportion of what people decide they want to devote a portion of their rising income to purchasing. In terms of individual citizen satisfaction, we can just as easily miss the mark by under-consuming public goods as by over-consuming them. Sweden devotes a high level of its income to purchases in the public basket, and it generally ranks higher than the US in "happiness surveys" and in health outcomes. And its system still produces sound economic growth. The Swedish choices probably don't fully fit American values and expectations, but their apparent success ought at least to make us ask some wider questions.

Instead of basing our strategy on cutting alone, we should figure out -- and then implement -- better answers to some key questions about how and when we put taxation and government to work on the mix of goods and services that we Americans want. A grown-up conversation should ask:

  • Which goods and services would we like, as a society, to buy through a mandatory public buying club, and which ones do we want to buy as individuals? Where do "entitlement" items like old-age protections and health care fall in this mix?
  • How many of these desirable items do we want to afford, and at what level, particularly in balance with our desires to reserve the proper amount for our purchase of private goods?
  • How do we want to apportion our assessment for these purchases among society's members (i.e. who gets taxed, on what, and at what rates)?
  • Which items on the collective purchase list should be supplied through government, and which should just be paid for through government?


Asking these questions is certainly easier than solving them, but as the saying goes, a problem well stated is a problem half solved. The dominant role that cuts in services and taxes have in our current rhetoric states only a part of the problem. As we face the challenge of resolving our debates over government size, scope, and finance, an honest dialog, which appreciates the benefits of taxation as well as its burdens, will lead us to better solutions -- ones that might even include extending our pool of government purchase responsibilities. And, if that is what we really want, then the taxes that go with them will be an opportunity, and not a burden.

Oliver R. Goodenough is co-director of The Law Lab, Berkman Center for Internet & Society at Harvard University and a Professor of Law at Vermont Law School.

 
 
 
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11:19 AM on 04/18/2011
As a graduate of the institute at which you teach, I wanted to write that your conclusion that we should feel better about paying taxes is only logical if you assume that there are a minimal amount of “free riders” in our current system as you do in your fourth and fifth paragraphs. Nevermind, that for a significant number of households federal income tax is another form of income (i.e., they are tax negative); currently, 47 percent of housholds do not pay federal income tax (thanks George W Bush). The great myth perpetrated by both sides of the aisle is that your average “working class” taxpayer pays significant federal income tax. If we had a logical system whereby 95 percent of income earners paid at least 5 percent of their income in federal income tax, or god forbid, some type of flat tax, there would be a lot less talk about how evil taxes are and more discussion about the wastefulness of government spending (all taxpayers would be invested in the spending discussion rather than the very small portion of the country that currently has to pay for federal programs).
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azlegalcitizen
INDEPENDENT
01:42 AM on 04/18/2011
The prof should climb down from the ivory tower and go into cities and homes of WORKING people who have lost their homes, lost their jobs, lost their med insurance, because of a crooked congress, greedy politicans who don't have a clue about the tax codes, their lobbyist buddies paid for ane wrote the bills. Gov should only protect us from foriegn and domestic enemies, ie: illegals stealing our jobs, committing crimes here, our own criminals and health issues. Prof we MOSTLY NEED PROTECTION FROM THE CROOKED COURTS AND CONGRESS.
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Deep Thinking Man
Always Remember, A Wet Bird Never Flies At Night !
01:15 AM on 04/18/2011
it was written in The Constitution that no man shall be taxed !!!!!!...Lincoln instigated the income tax law...thanks Abe !!!!!!
12:59 PM on 04/22/2011
"The Congress shall have power To lay and collect Taxes" Article 1 section 8... Abe didn't write that the founding fathers did. Oddly i find i cant find the words no man shall be taxed anywhere in the document, even after looking up anti tax infromation.
12:22 AM on 04/17/2011
There are so many ways to cut spending, there is no need to raise taxes at all. Cut our military in half and stop being the world's policeman. Ag commodity prices are high right now, perfect time to end farm subsidies without too much pain. Fix SS and Medicare payments to how much revenue they are bringing in, rather than inflation or some other unrelated thing. Rather than borrowing to raise payments, just tell people "Too bad, that's all the money there was this year. If you want more, put it on your credit card, not the public one."
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effect
The Shadow knows...
01:53 AM on 04/17/2011
Because, really, everyone has a credit card that can float a $40K bypass operation. And if they don't why then they are, as Germany so eloquently put it in the 40's, "life unworthy of life" and we are well shut of them. Good riddance.
09:05 AM on 04/17/2011
Try finding a $40K bypass operation. Where do you go for yours, Honduras?
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HUFFPOST SUPER USER
Katherine Schock
Over the hill,liberal,organic gardener
08:47 PM on 04/16/2011
Thank you for this excellent article, Mr. Goodenough! There has been such a pessimistic view of taxes foisted on the public by main stream media, that it is good to read a sensible explanation for a change. I'm sure if you asked a person if they preferred driving on a paved road over a gravel one they would agree that the paved one is preferable. Taxes don't always have to be undesirable, a lot of good can be derived from them also. I, for one, would much prefer to see a conversation about taxes being couched in terms of benefits instead of just rejecting them out of hand. Your article gives us the tools to do just that! Fanned!
01:00 AM on 04/17/2011
I may be the most hardcore fiscal conservative/libertarian that you will ever meet and I like paved roads and I am happy to pay my share for them. Fire depts and schools and courts too. But all this stuff that most of us agree on for public spending is now only a TINY fraction of what govt spends. Most of the spending is military/empire-maintaining, wealth redistribution, and corporate welfare.

If you want to talk seriously about taxing and spending, don't bring up roads again. We all like paved roads. We don't all agree on taking money from people who earned it to simply give it to people who didn't earn it which is now the bulk of spending.
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effect
The Shadow knows...
01:54 AM on 04/17/2011
Not actually. The vast majority of entitlement spending comes from funds earlier provided by the recipients thereof. They earned it, they paid it in, and that's why they are "entitled" to it.
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wmnorton
Moderate where moderate used to be
01:58 PM on 04/17/2011
Did you know that you also pay road taxes for the share that should be payed by commercial trucks? A fully loaded commercial truck will do as much damage to the road it runs on as 1 million cars, but they do not pay 1 million times as much taxes as you do. Another way that you subsidize business and you don't even realize it.
07:42 PM on 04/16/2011
Under the current circumstances taxes are only acceptable after the following steps are taken:

-Prosecute and Punish the Boy Scouts of Wall Street; major monetary fines and major prison time,
-Firms like GE begin paying taxes
-The federal government goes on a diet of "Financial Slimfast"

only then should taxes be mentioned as a possible solution
jerseyjoe99982002
less government means more in my pocket
04:37 PM on 04/16/2011
Gving money to government is much like giving it to wall street...you just never know how they are going to gamble it away.
03:00 PM on 04/16/2011
It's the kind of taxation that matters, taxing consumption rather than production is a conservative mantra practiced by many countries. The term conservative is an economic one in origin, it means that goods should be kept cheap therefore plentiful and not be hindered by punitive corporate or income taxtion rather a consumption tax (VAT). The term Liberal means that the workers should be able to purchase the goods they make. Both have a problem, the former assumes you have the money to get things in the first place and the latter that everyone should be able to buy a yatch. Somewhere in the middle of the tax muddle there is a balance and a few have found it as identified in rankings for health, education, peace index and qualtiy of life. Generally they are Sweden, Japan, Norway, Canada, Australia, Switzerland and Holland in no paticular order for some do better than others in various categories.
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OneBurbon
The correct spelling of bourbon was taken so don
02:37 PM on 04/16/2011
When Taxes are good for you: Easy…….when your poor.
02:50 PM on 04/16/2011
so only poor people use the highways, the postal service, the internet, subsidies , grants, public lands etc?
01:07 AM on 04/17/2011
Nope. Poor people use all that stuff for free (or nearly). So the rest of us can overpay.
02:06 PM on 04/16/2011
Oh yum yum. As Prof. Goodenough claims, taxes are so good for you. And since they are so good, I'm sure Prof. Goodenough is not waiting for silly tax laws to raise his tax rates. After all, why wait for those so good for you benefits? I'm sure Prof. Goodenough happily sends off voluntary payments from his bank account to the state and federal treasuries. I'm sure he's been doing it for year now. He wouldn't pass up those so good for you tax benefits, would he? He wouldn't lie to us all here on the Huffington Post about higher taxes, would he? Of course not.
02:52 PM on 04/16/2011
and we sure are glad that conservatives have been returning their social security checks in droves or insisting that thy pay their doctors out of pocket instead of using medicare or building their own roads and infrastructure. Since they are so bad.
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alexeiz
Since I lost all hope, I feel much better!
08:33 PM on 04/16/2011
Prof. Goodenough went very far trying to explain the fact of the matter that taxes should be compulsory and leaving it to individuals whether to pay taxes or not is out of the question.... and then you come with a post that proves that you either didn't read the article, or have no capacity to understand the arguments.
HUFFPOST SUPER USER
nkurland
I'm going to leave this planet alive
02:05 PM on 04/16/2011
Any discussion of taxes needs to start with the recognition that the ability to collect revenues is a hallmark of any functional government.

Now with that being established, we can move on. Federal income tax was originally established with the intent of breaking up large concentrations of wealth. Up until WWII, the tax fell exclusively on the top 5%. From 1943 to 1978, when top marginal rates were anywhere from 70% to 90% income growth for the middle quintile totaled 110%. Since 1980 that growth has slowed to just 25%, largely attributable to entrance of women into the workforce.

Any economical tax code needs to be based on the ability to pay (read: progressive). What we have now is the tax code that has been gradually shifted onto the middle class through a combination of increases in payroll tax and regressive tax hikes at the state level necessitated by continuous tax cuts at the federal level. We're left with an inequitable tax code that punishes labor and rewards finance. That's not good for growth or the American family.
HUFFPOST SUPER USER
Articulator
08:50 PM on 04/16/2011
Great post. The top marginal tax rate is now the lowest its been since before the great depression and has been for almost 10 years - why????? That is unconscionable, especially with the GOP attacks on teachers, police, and the most vulnerable.
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effect
The Shadow knows...
02:02 AM on 04/17/2011
Actually, income tax was first established to fund a war.

Then it was repealed by a one vote margin.

Then it was reinstated to make up the shortfall in government revenues in some manner other than essentially punitive tariffs - which fell upon the necessaries of life and so impacted the poor and near-poor disproportionately. The income tax at that time was a flat 2% on all incomes above $4000/annum. The idea of breaking up large concentrations of wealth followed on almost incidentally.

The idea of breaking up large concentrations of wealth followed
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HUFFPOST SUPER USER
Pashovski
1/2 man 1/2 amazin
01:28 PM on 04/16/2011
Wait HUH?!!

doesn't the author remember all the prosperity and job creation we got from BUSH TAX CUTS?!

I mean , The Heritage Foundation **PROMISED** it wud work..

Plus , i've seen SEVERAL utube vids about how evil taxes are, and youtube can't lie
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HUFFPOST COMMUNITY MODERATOR
karenz20
Fiscal Responsibility and Social Justice
12:47 PM on 04/16/2011
The headline reads, "When taxes are good for us." The GOP answer is "When they or their wealthy patrons don't have to pay them."
12:30 PM on 04/16/2011
Dear Professor, would you be so kind as to provide a follow up article where you include your home/office address or P.O.Box. That way I can send you my tax information and you can pay my 'wonderful' taxes for me since you are so fond of them.
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HUFFPOST COMMUNITY MODERATOR
karenz20
Fiscal Responsibility and Social Justice
12:44 PM on 04/16/2011
Would you consider paying just say 3% more in tax as the price for lifelong primary medical for you your wife and your children? That means no more premiums to Insurance companies, no more co pays.
Would you vote for that?
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Richard Bartholomew
My micro-bio isn't empty.
12:58 PM on 04/16/2011
No
02:53 PM on 04/16/2011
see , its always the conservatives who really want the free ride.
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HUFFPOST SUPER USER
To interject reason
Time wounds all heels....
12:05 PM on 04/16/2011
You can put a Barbie dress and lipstick on ken but it still doesn't make him Barbie. The term I believe you are looking for that would summize this entire paragraph is..........Socialism.

They can be, of course, when they outrun the desires of a citizenry or unnecessarily constrain growth. But as a country becomes more prosperous, and is able to move its goals for consumption beyond short-term, survival-based concerns, public goods often make up a significant proportion of what people decide they want to devote a portion of their rising income to purchasing. In terms of individual citizen satisfaction, we can just as easily miss the mark by under-consuming public goods as by over-consuming them."

Of course a certain level of taxes is needed, but far too often politicians and self interested groups corrupt their use and remove the individuals ability to determine goals as they would see fit with their "extra income" This evaluation was partially true but also very short sided of the true nature of the real problem with taxes. I fear it was a puff piece to make kool-aid drinkers feel better about raising taxes on many small business employers who WILL scale back their staff in the face of higher health care costs and higher taxes. This is not beneficial for society at all !!!!! You can only bleed the same tomato so much before it is all dried up...
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HUFFPOST SUPER USER
LeftRight
TANSTAAFL
12:20 PM on 04/16/2011
Yes, it IS socialism. But it's not bad, no matter how many times you try to claim it.

In other words, move along troII, you've already lost this debate, most Americans agree with US on it!
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HUFFPOST SUPER USER
To interject reason
Time wounds all heels....
01:03 PM on 04/16/2011
Well, I will give you this at least your are intellectually honest about admitting that it is socialism.

Unfortunately you ran aground right after that initial spark of light. I guess it comforts you to say things that are factually not true like most Americans want it, but you are in accurate as poll after poll shows a disparity of 2 to 1 against your assertion.

And finally your intolerance exposes your foundational confidence in your ideology and your ability to deal with reason and facts leaving you the tired tool of ad hominem attacks that are little more than school yard...nanananana I know you are but what am I. Congratulations on that and you will remain a sheeple.
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HUFFPOST SUPER USER
Under Fed yet Fed Up
Always great distaste for both political parties
09:28 AM on 04/17/2011
Your argument looses it's substance when you stoop to childish castigation.
12:47 PM on 04/16/2011
Higher taxes will cause a business to lay off workers? - WRONG! Why do you right-leaning people always say this? Taxes are paid AFTER the profit is made. A company will always strive for the optimum number of workers - just enough to produce enough product to meet current demand. The company's tax rate could be anywhere between zero and 99% and it still would not change the optimum workers needed to meet current demand.
02:58 PM on 04/16/2011
yes, but right leaners just cant admit they've been duped for years. It exposed their ignorance and they cant stand how humiliating it is to have to admit that.
04:21 PM on 04/16/2011
Your statement is incorrect. It is not income tax paid on profits that causes business to layoff workers, it is payroll taxes, health care costs and other employee costs that results in jobs being shed. The Unions don't help the situation either with their understandable but misguided desire to keep their benefits at all cost despite the fact the Federal and State governments are broke and global competition means companies will send jobs abroad if our labor costs make us uncompetitive. I don't condone this but it's a fact of life that many choose to ignore.