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The Wall Street Journal Missed the Forest for the Trees on the Millionaires Tax of 2012

Posted: 01/09/12 06:11 PM ET

It takes a lot to get me to write about the opinions of The Wall Street Journal because they are so consistently ideological and out of touch. To find out what they say, I can usually skip a step and just read Karl Rove's daily talking points. But last Friday, WSJ personal finance columnist Brett Arends wrote a column that just begs for a fact check, so here it is.

Mr. Arends, who apparently provides financial advice to all comers, completely misses the point about the proposed Millionaires Tax of 2012, which would raise taxes on those earning more than a million dollars a year here in California. And just to be clear, the point is that the uber rich can and should pay more to make the society that benefitted them so handsomely last longer and work better.

Mr. Arends wrote about the measure only because the 750,000-member Courage Campaign created a video highlighting Kim Kardashian's $12 million income (2010 Forbes estimate) and promoting the idea that she could pay more in taxes than someone who makes $47,000. That's a pretty simple premise, incontrovertible we thought. But not to Mr. Arends. Let's look at his arguments one by one.

1. Mr. Arends says, "the (Courage) campaign has the Californian (sic) tax rates wrong... someone earning $47,000 a year wouldn't pay '9.3%' state income tax. That's just their marginal rate -- the tax on the last dollar earned."

Our ad says that Ms. Kardashian pays a 10.3% tax rate; an average taxpayer who makes $47,000 pays 9.3%. Income tax rates are calculated on "marginal dollars," meaning that the tax rate in question only applies to each dollar of income over a certain amount. In this case, he's up in arms because Ms. Kardashian pays 10.3% on every dollar she earns over $1 million, while a middle-class person making $47,000 only pays 9.3% on each dollar over $46,766. (If you're curious, the term "middle-class" generally applies to an individual making between $19,000 and $91,000).

I guess Mr. Arends would have preferred a video with this text: "Kim Kardashian's marginal tax rate for the last 11 million of her 12 million dollars of annual income in 2010 is 10.3%. A middle-class Californian's marginal tax rate for each dollar of income over $46,766 is 9.3%. Do you think that's fair?" Of course, we could have done that, but why? It only confuses the issue, and most people (unlike the super rich) pay their fair share in taxes and understand what a marginal tax rate is. We thank Mr. Arends for clarifying and underscoring how much our current system overtaxes the middle class.

2.

The Courage Campaign is mixing up two different things: The tax rate and the actual amount of taxes paid... Kim Kardashian would have paid about 56,000% more in taxes than a middle-class Californian, not 1% more.

Ms. Kardashian's total tax bill is bigger than someone who makes less than she does! Well, Ms. Kardashian's $12 million income is 255.32 times more than the middle-class earner of $47,000! As I told Mr. Arends on the phone, that's why we have tax rates and not established dollar amounts for taxes. Here's how tax rates work. If Ms. Kardashian were to buy a $500,000 Rolls Royce, she'd pay $42,500 (at 8.5%) in sales tax. If a middle-class taxpayer bought a 10-year-old Ford for $5,500, he'd pay $467 in sales tax, which -- as Mr. Arends points out -- is less than the sales tax paid on the Rolls Royce.

But here's the point: that $467 is about 1% of the middle-class guy's income, but that $42,500 in sales taxes is only about .004% (four hundreds of one percent) of Ms. Kardashian's income, demonstrating yet again that sales taxes are more regressive than income taxes.

3. But this one is my favorite. Mr. Arends decided to argue about federal taxes when our state ballot measure obviously cannot do anything about federal taxes. We wish it could, but alas, it cannot. So Mr. Arends decided to guess how much in total taxes, largely federal, Ms. Kardashian might pay on her income (as estimated by Forbes magazine) and suggests that we left that out to mislead.

I'm still scratching my head over this one, because Mr. Arends quotes me saying, "...as Kim Kardashian pays a higher federal tax rate than a middle-class Californian family, she may be able to write off more of her Californian state taxes, meaning her effective rate might actually be lower." News flash: State income taxes are deductible against federal income taxes, so the more you make, the lower your effective state tax rate. Who knew? Of course, this only furthers our case that Ms. Kardashian should pay a higher rate of state income tax.

4. Finally, here's the old-saw argument. "...Presumably she (Ms. Kardashian) can wiggle that asset (her figure) to another state if California hikes its taxes too high. Then the state will get 100% of nothing." Except that study after study, including this one from Stanford and Princeton, shows that state taxes do not drive the uber rich to relocate. It happens so rarely as to be insignificant.

I had never heard of Mr. Arends before he called me on Thursday, so I did some reading of his old columns. He actually seems like a pretty decent guy who dishes up practical advice, things like "Pay off your credit card" and "Don't take on debt." In one article, he even suggested that underwater homeowners not pay their mortgages. But, as with anyone who has to get attention for his writing, he goofs sometimes, missing the forest for the trees, as he did with the Kim Kardashian video, with which he wants to pick nits (which he fails to do) rather than attend to reality. It's noteworthy that this column generated hundreds of comments, not nearly so many as the one he wrote in February 2008 entitled "Investors Should Step Back and Look at Shaken AIG." Suggesting that AIG might be a good buy, he said, "The likelihood of serious accounting problems has to be remote, for one very good reason: Eliot Spitzer, the New York governor who was then the attorney general, went in there with a magnifying glass during the corporate governance probe three years ago. The company went through a pretty intensive house-cleaning that cost Mr. Greenberg, longtime CEO, his job."

I hope Mr. Arends will step back and look at what the Millionaires Tax of 2012 is all about, not just try to defend a tax code that helps the uber rich while punishing the very middle class he says he advises. Had he done that with AIG, he might have noticed that the very CEOs who undid an entire economy were the forest, while he busily focused on the trees.

Restoring California is a broad coalition of educators, unions and community groups looking to restore critical funding to schools and universities, essential services for children, seniors, and public safety, as well as start rebuilding the state's crumbling roads and bridges. It asks the wealthiest Californians -- people who earn over a million dollars per year -- to pay their fair share to help rebuild the state. Follow us on Twitter at @Restore_CA and like us on Facebook at "Restore California -- Millionaires Tax of 2012."

 

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dgdavidgreene
It is better to do than to be.
07:43 PM on 01/10/2012
Good job Rick.

It is so tiresome to read the comments here and elsewhere that say that we have to treat the very rich with kid gloves because they will abandon us if they are asked to give up some of their excess.

Apparently the wealthy today are not willing to pay even a portion of the tax burden they used to pay when California and America were strong.

And as a consequence we have lost that strength as we snack upon our seed corn and fail to invest in our future.
oilfield
small manufacturing business owner
06:44 PM on 01/10/2012
9% over 47k....ouch, no wonder folks are leaving ca, do you lefties think that 10% might be well spent in the 50-200k a year income earners' pockets?
05:01 PM on 01/10/2012
The problem is not top 1%, but the top 0.1%!!!. There is currently a huge redistribution in this country - via government-imposed taxes - but it is distribution of income from the middle and upper middle class (who pay 25-35% in taxes) to the super rich (who pay only 15% taxes and only on income that they are unable to hide in one of the numerous loopholes and tax shelters available to them).

The only way to fix this income redistribu­tion is:
1. Tax all income at exactly the same rates. The income of the super rich (capital gains and dividents) should be taxed at the same marginal rates as regular income - just as when federal taxes were originally introduced in the USA.
2. Close ALL tax shelters and loopholes that the super rich use to hide a large part of their income.
3. Reform the AMT to only target the super rich - as originally intended! Now the AMT mostly targets the middle class!
4. Introduce new tax brackets for incomes over $1M and $10M. When federal taxes were originally introduced in the USA only incomes of over $1.2M (in 2011 adjusted $) were taxed, at progressiv­e rates, but now there is not even a separate tax bracket for incomes larger that $1M.

The top 0.1% are now paying 15% in taxes (and only on income that they cant hide), while 15 years ago they paid 30%, and 30 years ago - the paid 45%!
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jsgaetano
Semper Fidelis Tyrannosaurus!
11:55 AM on 01/10/2012
WSJ owned by the Saudi-owned "News Corp". Nuff said.
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aacme
My micro-bio is on a strict need-to-know basis.
07:43 AM on 01/11/2012
Saudi financed, Murdoch controlled. Don;t expect a lot of tough minded problem solving there.
11:21 AM on 01/10/2012
One correction; In point 2, .004% is actually four THOUSANDTHS of one percent not four hundredths (which make the difference considerably more).
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HeevenSteven
20 Minutes into the future.
11:08 AM on 01/10/2012
I agree with you, but that $42,500 in sales taxes is roughy 0.4% of Ms. Kardashian's income, not 0.004%..
03:28 PM on 01/10/2012
....and neither of those is actually "four-hundreds of one percent", as written in the article.

.004% is four thousandths of a percent, and .4% is four-tenths of a percent.
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HeevenSteven
20 Minutes into the future.
06:11 PM on 01/10/2012
I'm sure the Kardashians can't do the math either..;-)
09:24 AM on 01/10/2012
See, according to Mr Jacob's article and reference I'm not middle class. In fact, based on his salary quote, I'm well into the realm of the "greedy rich" that he rails against who doesn't pay his "fair share." Funny, I don't feel rich. No mansion, no fast cars, no private jet, no maids....But I guess looting me for over 40K a year isn't enough for him. That's the problem. Tired of being fleeced (and with only more fleecing on the horizon) I moved overseas where I can actually keep more of what I earn. It's basic math, Mr Jacobs. But yea, keep it up; vilify the successful and the lucky and the hard workers alike. It's a big world out here. Pretty soon you won't have anyone left with enough money to tax at all.
I would encourage people to look for work overseas. It's not perfect but it's a heck of an adventure, good money, and a chance to travel and broaden horizons. First 93K is tax free. Don't let the same people who steal your money every year tell you that you have to weather the storm that they created and contribute more for the honor of doing so.
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jsgaetano
Semper Fidelis Tyrannosaurus!
11:55 AM on 01/10/2012
So you're proposing what, that we tax what you "feel like", rather than what you actually make?
01:05 PM on 01/10/2012
That's why I moved; because the first 93-94 thousand aren't taxed overseas. That "feels" a lot whole better then being taxed on everything in the states.

How much of what I make will satisfy you? Give me a percent. No one else ever does so you can be the first. 40 K a year's clearly not my "fair share" so what percentage of my earnings should the government take from me by force of law?
sej
nothin' micro about my biology
12:11 PM on 01/10/2012
In the 50s, during the time of a GOP president, the highest marginal tax rate was 91%. And the economy THRIVED back then! They weren't offshoring jobs to China and India back then.
01:07 PM on 01/10/2012
I'd renounce my citizenship before I paid 91%. Not a chance. And it thrived for a lot more reasons then high taxes on the very few who had to pay that.
sej
nothin' micro about my biology
05:44 PM on 01/10/2012
How many people renounced their citizenship in the 50s? LOL

and I didn't say it thrived because of the high taxes. I said it thrived IN SPITE OF the high taxes, which Americans realized were necessary back then and the Republicans of today keep telling us will somehow destroy the economy.
07:46 AM on 01/10/2012
Thanks for the update on the WSJ.

I dropped my subscription when Murdoch took over, after subscribing for over 30 years.

Glad I did.
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PerryLogan
We don't want your guns. We just want your women.
06:29 AM on 01/10/2012
Why shucks--the Wall Street Journal missed the whole economic implosion. According to them, the economy should be booming right now!
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jsgaetano
Semper Fidelis Tyrannosaurus!
11:56 AM on 01/10/2012
According to them, the economy during the George Dubai Bush administration was great too. But then again, it was great if you were in the top 1%.
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aacme
My micro-bio is on a strict need-to-know basis.
07:48 AM on 01/11/2012
The economy IS booming for their adherents.
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Michael Lindley
American in Paris
02:12 AM on 01/10/2012
Conservatives can't do math. They can't handle multi-tier thinking. They have a black-and-white logic in their DNA. They usually believe in things like talking snakes, talking burning bushes, walking on water, vurgin births and a star that had a life of one night. They never need proof to support an opinion. They don't understand relativity. While most people believe no man is an island, Conservatives think that all non-conservatives should be islands. I know not one conservative that can actually have a focused, analytical conversation about anything. Their attention span is short and they think if 10 words aren't enough to explain a complex idea then you are an elitist to be despised. I personally don't know very many conservatives that are very accomplished. My liberal friends are generally management people, my conservative friends are individual professionals that can't manage others. So trust nothing a conservative economist says about taxation or any economic matter. They care about nothing but their own asses.
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Gigi Jacobs
Devloper, small business owner, although recent st
06:16 AM on 01/10/2012
Michael,

There is a scientific reason for your observations. I noticed it myself and after a year or so began to investigate WHY? this was happening. Apparently, conservative leaning thinkers process most information through parts of the amygdala, while liberals use a greater portion of the cortex. Since the amygdala was more helpful in cave man times it's not a good portion of the brain to process facts and logic. If you were to google "political leanings and neuroscience" you'd see dozens of reports done with fMRI's that will explain all. I think you'll find it fascinating.
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ericinkw
Business is Good, People are Terrific
07:33 AM on 01/10/2012
So Conservatives = Cavemen, and
Liberals = Free Thinkers & Modern Day Rennaissance Men
oilfield
small manufacturing business owner
06:52 PM on 01/10/2012
whats wrong with right and wrong or black and white logic as you state? no man is an island, but you shouldnt have to buy a new boat for each trip, that defies logic.
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Gigi Jacobs
Devloper, small business owner, although recent st
07:52 AM on 01/11/2012
Huh?...lol..What?...Huh?

Can you try that again..but this time see when someone talks of the need for logic, then if you were logical, your come back would NOT be "what's wrong with black and white logic as you state? See, I said there's nothing wrong with logic. I said that logic is what you all NEED to start using. OK, is this like a "punk"...like "Candid Camera"?

I don't know if you meant to be serious or what...lol...but if serious, you need to read this whole thread again and try one more time.
12:45 AM on 01/10/2012
No wonder California is losing job creators...
Capncuster
My "microbio" is too racy for the censor.
02:22 PM on 01/10/2012
We can afford to lose many more "job creators" like Kim Kardashian.
08:53 PM on 01/10/2012
Really? With one of the largest budget deficits and highest unemployment rates, you feel that you have enough taxpayers and job creators and that you can get rid of them. Fine. Other states are already taking those jobs and the tax revenue they create.
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Rendy Bee Mulyono
Someone with constant stream of
12:36 AM on 01/10/2012
WSJ = Murdoch = Disinformation = Greed = GOP
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jsgaetano
Semper Fidelis Tyrannosaurus!
11:59 AM on 01/10/2012
= Saudi Royal Family
T-Haight
What was wrong with federalism?
08:12 PM on 01/09/2012
Sure millionaires don't leave. That's why half of the Eastern seaboard have watched their millionaires' taxes pull in less and less money as they jack up the rates.

I also find Mr. Jacob's faux indignation about having to read and rebut the WSJ absolutely hilarious. It's so beneath the "Chair of the 750,000-member Courage Campaign" to address criticisms circulated in the newspaper with the nation's largest subscription base (over two million, more than twice that of the NY Times). The nose-holding show of contempt is pure comic gold.
lightnessandjoy
Is micro-bio a new disease?
09:56 PM on 01/09/2012
Yeah, and McDonald's sells more burgers than anyone else. So what?
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jsgaetano
Semper Fidelis Tyrannosaurus!
11:59 AM on 01/10/2012
According to conservatives, the pigeon is the most noble bird. Cuz they have, like, greater numbers and stuff.
T-Haight
What was wrong with federalism?
05:18 PM on 01/10/2012
You don't seem to understand the concept. When someone offers you a larger stage, do you scoff at the offer on account of the venue? Hardly; thus the verdict of faux-indignation.
01:16 AM on 01/10/2012
Brilliant! It's absolutely hilarious to hear guys like this spout contempt for probably one of the most well balanced and thorough papers around. People like this will NEVER get it. You tax the crap out of the rich and they will just pull up shop and find a way around you. Their inability to look farther than the first step in economics is breathtakingly sad. Great comment sir.
07:50 AM on 01/10/2012
The WSJ used to be "one of the most well balanced and thorough papers around", although always conservative.

Now it's owned and operated by Murdoch.
tdbach
It's complicated, I guess
09:10 AM on 01/10/2012
The WSJ news pages are and have long been one of the best in the business. Not better than the NYT, but every bit as good. That isn't why they have a larger subscriber base, of course. Investors are everywhere; New Yorkers aren't. Wall Street is the mecca of equity investors, and the WSJ is the newpaper of record for the Dow Jones. So, naturally, they sell a lot of papers all over the world.

But the author wasn't putting down the WSJ, just the WSJ opinion page, which is so far right it falls off the end of the flat earth it believes in.
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ChiBloger
And the truth shall set us ALL free
07:20 PM on 01/09/2012
Millionaires or tax cheats?

Is there a difference these days? I mean I know there are many people who are wealthy and try to pay their fair share. but all the talk, the talk fro right wingers is about being self righteous tax cheats and then blaming poor people for being poor. That’s it, that is their narrative. Ham-handedly spun by them.
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xanas
libertarian, voluntarist, anarchist
07:04 PM on 01/09/2012
The fact California has an income tax of nearly 10% is a travesty. The fact some seek to increase it is worse.
Another take on this here.
http://mises.org/daily/5861/Defending-Kim-Kardashian

Those who value Kim Kardashian are choosing to have her make that money. But when did Kim Kardashian choose to give that money to the state? Oh, apparently that doesn't matter, because you have to "make the society that benefitted them so handsomely last longer" something worthy of involuntary confiscation that is apparently unquestionable..

Why do we take this seriously? Why is it necessary that violence and threats be used to confiscate wealth to pay for services run by a monopoly?

If I don't like Kim Kardishian I merely need to not spend one dollar towards her, but if the state runs something I have to pay whether I think the service sucks or not.
08:10 PM on 01/09/2012
so, let's get this objectivism in crystal clear view. How much in taxes should people pay to maintain the infrastructure (not improve it mindy, just maintain it) that made the U.S. the envy of the free world? When the libertarians that still think there is a Louisiana Purchase out there that they can conquer and live on answer that simple question, we may see how the preservation of the greatness of the U.S. will remain. Until then, the anarchist perspective that shadows as an honest discussion of tax fairness and how to implement it will be moot.
10:40 PM on 01/09/2012
Why should she pay more to maintain said infrastructure?
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xanas
libertarian, voluntarist, anarchist
08:40 AM on 01/10/2012
Your assumption is that I want to "implement" something and that's flawed since you recognize my "anarchist perspective."

I don't want to implement anything. I want people to be free to pay for what they want to pay for, and not pay for what they don't. The amount infrastructure "should" cost is subjective, just like the amount of value anything has.

But when I say "free" I don't mean people can't enter obligations that require a service fee/etc. Obviously that's permissible as part of a contract or agreement, but they actually have to voluntarily make it.

However, would people voluntarily choose to pay for all the services that California offers? I have extreme doubt. Many of them I'm sure they would pay for, but would be better served without those services being performed by a monopoly.
lightnessandjoy
Is micro-bio a new disease?
10:00 PM on 01/09/2012
Living in California and paying only 10% of your income in state taxes is one of the greatest bargains out there. There are a lot of reasons those 30 million-plus people aren't living in Oklahoma or Louisiana or Mississippi or take your pick.
01:21 AM on 01/10/2012
Those same people have been fleeing California in DROVES over the past couple years. Their emigration makes the great move West of the 1800's look like a knights of columbus bike rally. Same goes with NY. Bargain? Hardly. They are moving where there is zero state income tax. The money goes where it is wanted. Not where it is despised and envied.
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xanas
libertarian, voluntarist, anarchist
08:36 AM on 01/10/2012
That's what the mafia tells to those paying them protection money. And maybe in comparison to the alternatives, the location the mafia is at really is better, but to claim it is so because the mafia is there, that would be truly rich if the mob could actually get people to believe it.

I'm sure that's happened many times. If you are well-connected with thugs and they keep your store in operation while closing your competitors who won't bow to them it looks pretty good. Just don't get on their bad side.