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Robert Auerbach

Robert Auerbach

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The Social Security Lock Box Hoax and the National Debt

Posted: 03/ 3/11 09:13 AM ET

The huge deficits of the federal government now and in the future have been and will be financed in large part by selling U.S. Treasury securities to the public. The present value of those securities is the national debt. It is useful for understanding the plans to limit the national debt being considered by the Congress to have approximate estimates of the size of the national debt and to avoid bad policies based on the Social Security lock box hoax.

Anyone who has examined the U.S. Treasury and the central bank (the Federal Reserve) records knows the national debt clocks on the internet and in New York City generally display one misleading number. The national debt, subject to a statutory limit that must be approved by Congress, was $14.014 trillion on January 4, 2011. (Daily Treasury Report). That number on the debt clocks is much larger than the debt the federal government owes the public, including foreign holders, who hold U.S. Treasury securities.

$4.629 trillion was recorded as "intergovernmental holdings", the money the government owes itself. This includes the Social Security trust funds that hold non-marketable Treasury securities. The estimate for "intergovernmental holdings "amount did not include $1.190 trillion Treasury securities held by the Federal Reserve, which is part of the government.(Federal Reserve Statistical Release, 2/17/11) The Federal Reserve actually sends back to the Treasury any interest it receives that it does not use for its operations. These intergovernmental transfers, taking money out of one government pocket and putting it in another government pocket, has no economic significance. It might help to inform dubious observers that the Federal Reserve is part of the government.

Subtracting all the money the government owes itself from the statutory limit that must be approved by Congress, the amount the federal government owes the public is approximately $8.195 trillion (plus other adjustments). That was 58 percent of the number usually displayed on the debt clocks and 55 percent of gross U.S. output (gross domestic product).

Part of the publicly held national debt are "Major Foreign Holders". They held approximately half the public debt, $4.4 trillion. The largest holder is mainland China ($1.16 trillion) and second place is Japan ($882 billion).

These estimates cannot be precisely made. The present value or market value of the Treasury securities is very difficult to estimate if the government decides to buy back some of its long term bonds, long before their final maturity. The price of the bonds could rise (with bids that are higher than current market values) or fall with (lower bids) to levels that are difficult to predict. This problem is crudely bypassed by using the final payment on Treasury bonds (their par value) as their value.

Not only do many people believe that the money the government owes itself is part of the national debt, some believe that the funds recorded in federal government trust funds are assets, items of wealth that will provide income in the future. For example, with all due respect for Vice President Al Gore, he campaigned for president in 2000 advocating the placement of Social Security taxes in the Social Security "lock box" to benefit future generations.

The Social Security lock box is an electronic record on a government computer. It represents no wealth from the Treasury assets it holds. The government can even pay itself more interest on that recorded number increasing its size. Why not double the interest payments and make people who believe in the lock box very happy. That would have some economic result until they tried to use it. Sending the Social Security recipient a printout from the computer that holds the lock box number without some money would not be well received.

When Social Security payments are made the government can print the money, use deposits from government accounts at private banks, borrow money (sell Treasury securities) or use current revenue sources such as tax collections.

Alan Greenspan helped fill the Social Security lock box, as I noted in my 2008 book, Deception and Abuse at the Fed. Greenspan was appointed by President Ronald Reagan to be chairman of a bipartisan commission to save Social Security, The National Commission on Social Security Reform, the Greenspan Commission, 1981-83.

Greenspan received praise for achieving a compromise solution in a crisis atmosphere. As the measure passed the Senate, it was reported that the changes would "assure the solvency of Social Security for the next 75 years."

A primary part of the Greenspan Commission's solution was an increase in the payroll tax rate over a phase-in period. The combined employee/employer payroll taxes (Social Security plus Medicare taxes) were raised 15 percent to 15.3 percent of wages for 1990 (still in effect in 2007). The tax fell only on lower incomes, $35,800 or less in 1984 ($97,500 in 2007).

The final plan actually collected more funds than were paid out to Social Security recipients for every year thus far so that on a pay-as-you-go basis it resulted in a larger than necessary tax increase on lower incomes. The tax collected helped to finance other government spending such as the Afghanistan/Iraq wars that began in 2003.

Taking the Greenspan Commission payroll tax increases and the Reagan tax cuts together, the result was a substantial shift in the tax burden to those on lower incomes.

In 2009, eight individuals, seven of whom "helped craft and secure" the recommendations of the 1983 Greenspan Commission reported the success of the Greenspan Commission to the Senate Budget Committee. (11/10/2009):

Social Security is currently in surplus. According to the 2009 Annual Report of the Board of Trustees, published May 12, 2009, Social Security ran a surplus of $180 billion last year and had accumulated a reserve of $2.4 trillion. (Even excluding the interest income, there was still a surplus of $64 billion.)

People advising the Greenspan Commission believed in the lock box: "Some have argued that Social Security's investment income should be ignored because it involves inter-fund transfers which are not shown when the federal budget is displayed on a unitary basis and are irrelevant for the limited exercise of macroeconomic analysis." What about naughty economists who don't want to be part of a "limited exercise of macroeconomic analysis" to support the Social Security lock box hoax?

 

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OMEGA MAN
A wise man learns from the mistakes of others.
07:47 AM on 03/06/2011
The bottom line is that Social Security is more financially sound today than it has been throughout most of its 69-year history, according to Social Security trustees' numbers. If workers in 2050, who will be earning on average 68 percent more in real, inflation-adjusted dollars than they are today, have to pay 1 or 2 percent more of their income in taxes -- as they have in the past -- they won't be able to complain much. They will still enjoy higher living standards than we do today. And Social Security will provide much larger real annual benefits for longer retirements when their turn comes.

The impending crisis of Social Security is a myth. Without it, however, Bush's initiative to slash benefits and partially privatize the program wouldn't have a prayer.
http://www.angrybearblog.com/2011/02/social-security-and-pie.html#more
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HUFFPOST SUPER USER
AlanBannacheck
President of the Deep Thoughts Association (DTA)
05:40 PM on 03/05/2011
Why worry about social security payments, when we can print our way into solvency (grinning)?
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HUFFPOST COMMUNITY MODERATOR
tacevad
American SS Card Carrying Socialist
09:04 AM on 03/04/2011
2009 Annual Report of the Board of Trustees is the most inconvenient truth those who wish to raid the piggy bank face.
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HUFFPOST SUPER USER
allenwsmith
09:08 PM on 03/03/2011
WHY DOESN’T THE GOVERNMENT ACKNOWLEDGE THAT THE SURPLUS S.S. MONEY IS GONE?

Every dollar of the $2.6 trillion in surplus Social Security revenue has been spent by the government on wars and other government programs. The money is gone. It does not exist in the form of cash, bonds, or anything else. You can only spend money one time so, since it was all spent, there was nothing to invest. The money was replaced with government IOUs which serve as an accounting record of how much Social Security money was spent. But the IOUs are not marketable and cannot be converted into cash. So why is the government and the media continuing to say that Social Security has a $2.6 trillion surplus and can pay full Social Security benefits until 2037? All that Social Security really has at this time is the inflowing revenue stream from the payroll tax, and that stream is no longer large enough to pay full benefits. If the government had saved and invested the surplus money in pre-existing marketable Treasury bonds, as it was supposed to do, the trust fund would today contain $2.6 trillion in “good-as-gold” marketable Treasury bonds which could be resold in the open market to raise cash with which to pay benefits. But the government did not save any of the money. Why doesn't the government publicly acknowledge the awful truth about the trust fund?
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DismayedRepub
300Mm/s Not just common sense, it’s the law
12:24 AM on 03/04/2011
Allen, The SSA does possess bonds and they are stored in a filing cabinet in an office in W. Va. I saw this on a TV news magazine show about a year ago. The reporter pulled one out of a drawer and remarked how it was a $340 billion bond.

The government has an obligation to make good on this. If they default on these bonds there would not only be political repercussions here at home but severe ramifications in the world financial markets. I can’t begin to imagine how bad this would be.

If China were to turn into a bond vigilante and raise our interest rates to 6% the entire years worth of income tax receipts would be needed to cover the annual interest payment on the debt. It would be the end of America as a financial power of the world.

If they were to fess up and be honest about how close we are to bankruptcy it would cause panic in the markets. I finished the post I started late this afternoon. Please check it out below.
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allenwsmith
09:43 AM on 03/04/2011
The IOUs in the file cabinet are not real bonds. Even the Comptroller General of the GAO has said so. They are not even in the same ball park as the marketable Treasury bonds that are traded on world markets. If the government ever tried to default on any of the marketable bonds the catastrophe you describe would occur, so we can be sure that there will be no default on real U.S. bonds. The Social Security surplus was supposed to have been invested in real bonds. If that had happened, the money would have gone to the investors from whom the government purchased the marketable bonds instead of being spent as general revenue. A major part of the great Social Security scam has been to try to convince the public that the money is invested in government bonds, when in fact none of it is invested in anything. The government can default on its debt to Social Security if it chooses to do so. Other nations would view it as an internal matter, between our government and its citizens, which does not affect them. What we have to do is to make it politically impossible for the government to default.
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John Ison
Marketing and Merchandising Expert
11:08 PM on 03/05/2011
because it exposes St. Ronnie as the fraud he was. He lower tax rates from the wealthy and increase the SS payroll tax which went right back in to pay part of shortfall created by the millionaire tax breaks. Thus raising taxes significantly on those earning $106K or less and increasing their % of the overall burden. Of course he and his advisors knew full well that eventually this would come to lite but his canonization has made his true believers blind to the economic war he started against the middle class when he unleashed his version of WMD.
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nofriendofrepublicans
Mother friendly.
04:16 PM on 03/06/2011
F&F
08:22 PM on 03/03/2011
After reading this article, I guess SS would be better off if the government would keep their hands off of the SS overage, and pass a law that SS tax could never ne lowered. SS was created by smart people who had a compasson for the American people. Our modern day politicians have found a way to prostitute the SS system to pay for their blunders, and at the same time champion the idea of eliminating SS. It makes no sense to me why SS is so big an issue, just leave it alone and it will run on its own.
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Cleverboots
08:33 PM on 03/03/2011
Good Post! Faved.
bcunnin679
Political Correctness, the enemy of free speech
08:48 PM on 03/03/2011
SS will never run on its own as it is broke. Politicians from LBJ forward have used the money and put in worthless Treasury Bonds.

There will be hard choices to be made if SS is to survive.
05:30 PM on 03/03/2011
It is only a hoax if the US Treasury has no intention of paying back the money owed to the SS. The US treasury can pay it back any time with either tax revenue or by having the Fed Reserve print more cash. While it is true the SS “lock box” of TBills can only be redeemed by the US Treasury it is still a debt. The difference is like my loaning money to my kid. He has to pay me back. I can't sell my kid's IOU to my neighbor and let him collect from my kid. But if my kid borrows from a bank, then the bank can trade it to another bank and my kid has to pay whomever.

Therefore the hoax is not in the SS “lock box”. The hoax is that a dollar bill remain a stable medium of exchange.
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DismayedRepub
300Mm/s Not just common sense, it’s the law
05:25 PM on 03/03/2011
Since the establishment of Social Security Trust Fund the U.S. Treasury has been borrowing the surplus FICA taxes paid into the system. The trust fund currently contains $2.6 trillion of these surplus tax receipts in the form of special U.S. Treasury bonds. Congress has already spent (raided) this money and it is gone.

The problem is that starting this year, the SSA has a negative cash flow and will have to start paying out more money than they take in. The SSA will start cashing in their Treasury bonds in order to make up the shortfall projected at $130B. In other words, the Congress is not going to be able to use this as a revolving line of credit and have to start paying the money back to the SSA or default on the bonds.

Go to part two
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DismayedRepub
300Mm/s Not just common sense, it’s the law
11:27 PM on 03/03/2011
Part two

Another facet of this negative cash flow is that there are no new surplus FICA receipts in the SS system for the Congress to raid. But they have figured out a way to get around that and that is the recent FICA tax reduction of 2%. The 2% tax break is no longer paid into SS and becomes taxable income. Congress is withholding part of your income, once reserved for our old age insurance, and is giving it directly to the U.S. Treasury. I’d bet they’re using this “new” source of income tax receipts to pay off the SSA Treasury bills to make this change in fortune deficit neutral. In a sense they are borrowing from the fund in order to pay back the fund.

This is not a Social Security crisis as much as it is a budget crisis. $2.6T is enough to fund benefits into 2037 or so but now that Congress has reduced the FICA tax base I have no idea how far short of that year the fund will last. Congress has created this problem and with all of this talk about raising the benefit eligibility threshold, is just trying to weasel out of their obligation to the people that paid into this system over their entire working lives. The Lock-Box has been a hoax from the late 1930’s.
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allenwsmith
10:22 AM on 03/04/2011
"Congress has created this problem and with all of this talk about raising the benefit eligibilit­y threshold, is just trying to weasel out of their obligation to the people that paid into this system over their entire working lives."

THAT'S IT IN A NUTSHELL! I have been trying to get this point out for a long time. If the government had saved and invested the money in marketable Treasury bonds, Social Security would not even be in the news today. What the government should be saying is, "We embezzled all the Social Security surplus money and spent it on wars and other programs. Therefore, we need to cut benefits so we won't have to repay the looted money." But that's not a very good sales pitch. So they look at Social Security's very fixable problems that begin in 2037 and say, "We have to cut benefits." The only reason that S.S. is in the news today is because the $2.6 trillion has all been spent. IT IS GONE! But the government does not want the people to know this "inconvenient truth!
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Opinionated Lady
One for all
10:33 AM on 03/04/2011
I'm slow so am probably not understanding what you're saying in this sentence: " 2% tax break is no longer paid into SS and becomes taxable income." FICA paid on the first $106,800 of earnings is not federal tax exempt income, unless you're a student who is working. Can you explain, please?
05:14 PM on 03/03/2011
We have a political system that pits big business (GOP) against taxpayers (DEMS). Since Bush was installed in office, I cannot recall a single bill passed to help the middle-class or poor. Extending unemployment wages or rebating a few hundred in taxes while are jobs are sent over seas is not the same as getting a regular paycheck. I would rather have a good paying job and pay taxes than live off the crumbs we are given.

To me, it seems as though the Democrats will compromise on anything just to move on. The GOP won't compromise on any Democratic bill unless something is inserted to benefit the wealthy. We have a no win situation which I can't see changing.

We need a Madison type protest x 1000 in every major city in every state by the middle-class .
If we don't help ourselves, we've learned no one in government will. We need to speak out while we have some momentum...just my two cents.
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Marcospinelli
an old liberal Democrat, a 'New Deal'-Democrat
04:48 PM on 03/03/2011
When politicians say that "Social Security is the third rail of politics", they mean it with a hostility that should be reserved for their Corporate Masters.  

You don't see politicians putting campaign finance and election reform on their agenda from year to year as you do their continuing assaults on social safety net programs for the People.

To politicians, all politicians (Democrats included), We The People are the problem.  If only they didn't have to deal with making us happy to get our votes that keep them employed.  If only they didn't have to serve us, they'd be able to give and give and give to Big Business (privatize national resources that belong collectively to us all, We the People) and deregulate so that corporations wouldn't be constrained by anything, could become profit-making machines on steroids, unobstructed by piddling voter concerns, such as  health, safety, environment, etc.  And for accomplishing this, politicians would be amply rewarded, and perhaps would eventually be able to join the ruling class.

You can choose to believe what you will about Democratic politicians, but the fact is that the DLC controls the Democratic Party (the DLC is referred to as the Republican wing of the Democratic Party, the pro-corporate branch), and that Democrats in Congress and in the White House have signed on to privatize public resources and utilities and deregulate (Democrats in Congress, despite all their campaign promises, have refused to regulate or perform their Constitutionally-required role of oversight, both in the Bush and Obama administrations  -- What little regulating they've put in legislation the last 2 years is ineffective for a whole array of very sneaky moves).  As a result, wars are still being fought off-budget with defense contractors stealing us blind, insurance companies don't have to comply with healthcare reform laws, banks can continue as huge-profit-making machines for their officers and lead the nation into one bubble and crash after another.

You can choose to think of Obama and his intentions in whatever way makes you happy.  What you can't do is explain how any of what Obama's done these past two years has been in the People's and not the Corporations' interests.

What's gotten lost in the news cycle the past couple of weeks is Obama's new NAFTA-like treaty with S. Korea that means more Americans' jobs will be outsourced overseas.  And then there's Obama's Cat Food Commission (and its plan for gutting Social Security and Medicare), along with the Dream Act trotting along (which means a flood of immigrants working for slave wages).  

We The People are being transformed, from sheep to sacrificial lamb
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allenwsmith
02:46 PM on 03/03/2011
LOCKBOX COULD HAVE BEEN MADE REAL

The surplus revenue, generated by the 1983 payroll tax hike, was supposed to be saved and invested in pre-esisting, marketable Treasury bonds, purchased in the open market. If this had been done, the money would have gone to the investors from whom the government purchased bonds instead of into the general fund. The Social Security trustees could have resold the marketable bonds as needed to raise cash with which to pay benefits. This is what was supposed to happen, and if it had happened, the trust fund would today hold $2.6 trillion in "good-as-gold" marketable Treasury bonds which would enable the payment of full Social Security benefits until 2037. The net effect would have been to have paid down the publicly-held national debt during the surplus years, and then reborrow the money during the deficit years. Instead, the government spent the money on wars and other programs and replaced it with non-marketable IOUs that have no real economic value. It may well turn out to have been the fraud of the century. Allen W. Smith, Ph.D. www.thebiglie.net
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myrtle1909
I am an artist and a free lance writer
02:18 PM on 03/03/2011
Social Security financed the Iraq/Afghanistan wars. Where is the money that people pay for Social Security? I never believed there was a money box as Vice President Gore said. But the money goes somewhere. I guess it must be in bonds which the government uses the money on anything they need money for and thats the reason the people in Washington keep telling us it needs to be fixed so it will not run out. If the government would keep it's sticky fingers off of it it would not need fixing. Pay back the money the government has taken and put it into a fund and let it earn interest. If the government wants to continue these wars put the Bush tax cuts that the Government extending back in place and let them pay for these wars.
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Opinionated Lady
One for all
10:37 AM on 03/04/2011
SS is a pay-go system. Workers today pay the benefits of retired workers. Any excess taxes collected are "invested" in non-marketable Treasury secuities (IOU's representing debts that the gov owes itself).
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01:15 PM on 03/03/2011
Mr. Auerbach:

There are two flaws with your arguments:
1. "When Social Security payments are made the government can print the money, etc, borrow money (sell Treasury securities)" -- yes this is true, but it would appear that you are suggesting that the US inflate its way out of debt obligations or simply borrow more to pay.......homeowners found out in 2008 and Greece found out in 2010, there does come a point when you cannot borrow anymore and if the US goes down this road it will find out the same thing.

2. Using par value for assessing the value of the Federal debt is certainly not a conservative measure of the long-term portion of the debt and for the short-term portion (a majority of the debt these days), does not consider rollover risk!
01:08 PM on 03/03/2011
.
National fiat currencies are all basically smoke and mirrors phenomena
that fundamentally depend on the credibility of the nation. (how could
it be otherwise in these days of fiat "currency", where the currency
is nothing more than electron configurations on a semiconductor).
A fascinating illustration of this was presented on NPR's
All Things Considered; that of how Brazil dug itself out of economic disaster
by what was known and admitted to be a pure fiction. It is a program
well worth the listen.

http://www.npr.org/blogs/money/2010/10/01/130267274/the-friday-podcast-how-four-drinking-buddies-saved-brazil.

This basic principles of money are echoed in a more scholarly manner by Niall Ferguson in his book
The Ascent of Money (also a PBS miniseries: http://www.pbs.org/wnet/ascentofmoney/category/video/)

Currently, with its rise to a leading World Plutocracy, the US is rapidly losing monetary credibility
as fast as virtually the entirety of its monetary "wealth" is being transferrred and restricted to the Plutocrats; thereby forcing the majority of its citizens to distrust its money and eventually revert to trading in shells and bright shiny objects (aka: tangible "commodities") as the only valid form of exchange. This will eventually lead to eventual hyperinflation followed by collapse of its fiat currency.
.
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allenwsmith
12:21 PM on 03/03/2011
This is one of the best, and most revealing, articles on the national debt and Social Security that has appeared in print for a very long time. Robert Auerback accurately reports information that the government does not want reported. He points out that the revenue from the 1983 payroll tax hike helped finance two wars and "other government spending." More specifically, much of the Social Security contributions of the baby boomers ended up in the pockets of the super rich in the form of unaffordale income-tax cuts. Revenue from the payroll tax hike was used to help offset the lost revenue from the inome tax cuts, thus transferring income and wealth from the lower and middle-income classes to the richest five percent of American taxpayers. The 1983 Social Security "fix" laid the foundation for the greatest fraud ever perpetrated against the American people by their government. Not one penny of the $2.6 trillion in surplus Social Security Social Security revenue went for Social Security. It all went for such things as tax cuts for the rich, two wars, and other government programs. I have been trying to expose the scam for more than a decade, and this article helps to advance my efforts.

Allen W. Smith, Ph.D.
www.thebiglie.net
ironwoodas@aol.com
1-800-840-6812
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Opinionated Lady
One for all
10:40 AM on 03/04/2011
F & F
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jimpager
10:25 AM on 03/03/2011
All I know about the "Lockbox Hoax" is that I paid-in for 25 years and now the Feds want to stop paying out. They talk about "American Exceptionalism" and then want to welch on their financial obligations to their own people, the American family...even while lardering-in another $700 billion taxbreak in the trough of the rich. How much can one set of pigs eat? Well, they'll eat all the food. And once they've cannibalized the middle class, they'll cannibalize each other. My guess is small business is next. It'll be amusing to watch the large rich capitalist class suck the blood from the small rich capitalist class as they've done to the middle class and their unions. A battle royale is coming within the Chamber of Commerce.

Capitalism knows no bounds. Its all about the last man standing. My money's on Exxon.
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01:16 PM on 03/03/2011
As Mr. Auerbach says above, the US will just print money to pay you so everything will be ok, unless that is, if you want to buy something real with the money.
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jimpager
08:55 AM on 03/04/2011
Whig,

I agree US will inflate its way out of the problem still leaving America's old timers high and dry. The answer is to stop spending. Rather than default on its people (stealing their money paid in), I vote to default on the military-industrial complex...

1) Immediately trim military spending to equal that of the next largest competitor rather than spending equal to all the rest of the world combined. Develop a defensive strategic posture replacing the empire posture which will allow further cuts later.

2) Shut down 700 overseas bases.

3) Return 400,000 garrison troops and offer voluntary separation followed by a buyout for half.

4) Audit the Fortune 1000 corporations to see how 50% of corporations pay no taxes.
Perp walks and fines for tax cheaters.

5) Eliminate tax subsidies for all corporations.

6) Resource companies using Federal lands pay 25% Royalty on the Gross Revenue from those lands.

7) Eliminate farm subsidies.

8) Eliminate ALL tax loopholes leaving three brackets, 5% for the poor ($0-$35,000), 15% for the middle class ($35,000-$200,000), 35% for the rich ($200,000+).

9) Capital gains taxed at ordinary income rates.

10) Eliminate caps on social security withholding.

11) Estate tax rates substantially increased so we don't end up with an American aristocracy.

12) Tax American corporations that offshore American jobs.

How we doin? Have we made a dent on spending yet?