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Sanjay Sanghoee

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Tax for Thought: Paying Less Is Not More

Posted: 04/26/2012 5:34 pm

They say that there are only two certainties in life: death and taxes. In a capitalist economy, many regard death as the lesser of those evils. That may be amusing but only in the same disturbing way as the NRA slogan 'gun control is hitting your target.' Given that the hot-button issue of taxes could sway the presidential elections and impact our future, it is critical to examine it more closely and dispel the absurd myths surrounding it. Broadly speaking, there are four big arguments to consider:

Portfolio and passive income should be taxed at lower rates than earnings
This one always leaves me scratching my head. Why should non-active income, such as capital gains, be taxed any differently than the salary of a construction worker, a bartender or a lawyer? Conventional wisdom says that lower tax on portfolio and passive income encourages investments, which then generates jobs. That sounds great but is nonsense. People invest money to make more money -- and regardless of whether those returns are taxed at 15 percent, 20 percent or 35 percent, they still make money. Investment income also has the added benefit of not requiring active work. Granted, double taxation, nations with friendlier tax codes and other factors do complicate the issue, but the U.S. still provides the safest and most attractive arena for investing anywhere in the world.

To boil it down, if we don't offer tax breaks to doctors to show up for surgery or cops to respond to a 911 call, there is no reason to offer it to business people to do what is already in their own best interests. It is blatantly unfair and penalizes anyone whose major source of income is wages.

Businesses should be given tax breaks to encourage hiring
The implicit (and strange) assumption here is that job creators, i.e. businesses, hire more people only if they get tax breaks. Not only is this wrong but anyone who believes it has a poor understanding of economics.

Any efficient business will hire exactly as many people as it needs to serve its customers and generate a desired level of profit -- no more and no less. If there is incremental profit in employing one more worker, the business will automatically do so. The only time that a tax incentive will make a difference is if the business is already running at maximum potential and therefore an external stimulus is necessary. But that creates artificial employment, which makes no business sense and hurts the economy in the long run.

Besides, there is little statistical evidence to support an active correlation between corporate tax rates and job creation, and so the emphasis on this is disproportionate. As I said before, bribing the business community to do business is not only bizarre but a violation of the very principles that drive our capitalist system. Tax breaks to spur investment or job creation, like oil industry subsidies, are not good solutions to difficult problems but lazy ideas that enable politicians to whip up voter frenzy.

The U.S. government could reduce taxes if it stopped spending so much
Reducing spending is a great idea, but in reality neither political party is about to do that. Plus here's a simple fact: America functions because of infrastructure. By 'infrastructure' I don't just mean our roads and railways but the entire fabric of our society, including Social Security and Medicare, public services, the water supply system and basically anything that keeps our nation humming. Since not everything can or should be privatized (look at how the airline industry fared after deregulation), taxes are needed to fund this critical backbone.

While demanding accountability from Congress is important, resenting taxes because they hit our individual pocketbook is myopic. We all benefit from a robust infrastructure. Even the rich are wealthy precisely because of a system that supports vibrant commerce in America, whether it is public schools that ensure a future workforce, the subway system which enables millions of people to get to work inexpensively, or public hospitals that keep people healthy enough to keep working. The irony, of course, is that the same people who complain about big government are happy to enjoy its largesse.

So taxes, unpleasant as they are, are a necessary evil that we need to come to terms with. The alternative would be a wasteland of a crumbling civilization.

It is unfair to increase taxes on the rich
While this argument makes for great political theater that tugs at our innate sense of fairness as Americans, it is based on selective facts and self-serving logic. The truth is that the richer a person, the more likely their income stream is to be diversified and taxed differently than ordinary earnings. Everything from deferred compensation to capital gains to income kept in offshore banks are taxed at lower rates than the 35 percent most people pay, not to mention the many loopholes that enable corporations to save on business taxes. The net result of this game of Three-Card-Monte is that wealthier people often pay lower taxes than the rest of society.
So yes, the rich should be taxed like everyone else but that entails increasing what they pay, not decreasing it. The whole point of a rational system is to ensure that everyone plays by the same rules.

Now that we have dissected the major differences in tax philosophy between the Democrats and Republicans, what will the future hold? That depends mostly on what happens in November, but it also depends on whether we continue to fear taxes more than we fear death. I am not saying that taxes are great but just remember that unlike the grim reaper, the IRS at least lets you pay in installments.

Sanjay Sanghoee is a former investment banker and the author of a financial thriller, MERGER, published by St. Martin's Press in hardcover, paperback and Kindle.

 
 
 

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They say that there are only two certainties in life: death and taxes. In a capitalist economy, many regard death as the lesser of those evils. That may be amusing but only in the same disturbing way ...
They say that there are only two certainties in life: death and taxes. In a capitalist economy, many regard death as the lesser of those evils. That may be amusing but only in the same disturbing way ...
 
 
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11:43 AM on 05/17/2012
Nicely written review of the Liberal talking points unaccompanied by reality. And, I know those in the Media Mob disagree, but an infrastructure dominated by the private sector is likely to operate vastly superior to government's sloppy, overreaching, liberty smashing monster.
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frank1946
Tell the Truth
05:50 AM on 04/29/2012
Sanjay is a Merchant of Poverty..................Cost of Capital Rules the Investment Decision !

He should attend a Finance Team Meeting at any Fortune 500 Company.

Internal Rates of Return specify ROI after Tax................Sanjay is in Fantasyland ?

No wonder so many Jobs are gone, never to return. Cost of Capital determines the final
investment decision, Tax included !
03:35 AM on 04/29/2012
"It is blatantly unfair and penalizes anyone whose major source of income is wages."

How is that penalizing anyone? What percentage of people earning wages actually PAYS income taxes?
06:20 PM on 04/28/2012
The one that makes me laugh the most is the conservative who says if your repealed the Bush tax cuts for the top 2% it would never be able to eliminate the 16T debt even if collected to eternity.   Yet when Clinton raised the top rate to 39% from 35% in 1993 the deficit became a surplus in 7 years and the entire debt since 1789 was projected to be wiped out by 2010.    Repeal the Reagan tax cuts for the top 2% and out 16T debt would be wiped out in the same amount of time.
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05:43 PM on 04/29/2012
Selective memory and revisionist history, they suffer from. Those eight years are a complete blank in the GOP memory.
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joncie
08:57 PM on 04/27/2012
I have personally watched a major healthcare facility in the southeast deal with this problem. With the cuts in private insurance, Medicare and Medicaid reimbursements, they outsourced over 175 people to avoid paying FICA taxes to cover those cuts. Granted, many of you here are much better with economics than myself. I don't understand it fully and this is only what I have seen personally.

No matter how you present it, we can't see the forest for the trees with all the back and forth arguments and it seems middle America foots the bill no matter how you slice it. Meanwhile during the heated arguments, 175 people lose their jobs and scramble to find employment. We can do better.
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jkkFL
Opinions are Not Facts..!
08:01 PM on 04/27/2012
Bravo! Someone who has money and is willing to tell the truth about taxes!!
Aren't many like him around!
09:33 AM on 04/28/2012
I bet he'd have more if he 'towed the line' with the right-wingers. I think it shows he's more interested in the common good than only personal gain.
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jkkFL
Opinions are Not Facts..!
08:22 PM on 04/29/2012
Go figure..!
An honest man...Hey, Diogenes..!!
04:21 PM on 04/27/2012
Great article! A very clear explanation of why all the Tea Partiers and Right-wingers have it all wrong.
02:08 PM on 04/27/2012
2. I'm not in favor of the complicated tax code, but if you give a tax break that lowers the cost of employing someone...that person doesn't need to produce as much to be worth hiring...so it likely does increase hiring. Not the best way to do it, but ....

3....4...It is always easier to get taxes raised on someone else (the upper 51%) or something you don't like...cigarettes. But it is dangerous to continue to offer free stuff distributed by the government to a larger and larger portion of the population....at the expense of a smaller and smaller portion. But great politics.
06:23 PM on 04/28/2012
What free stuff is being distributed to a larger portion of the population?  Food through food stamps?  That keeps farmers working.  What do you have against programs to help agricultural employment?  Welfare?   Wrong.  There has been no increase.  And why should someone with no taxable income be forced to pay taxes (the other 49%)?    The money MUST come from the top 1% because that is where the income is (increased for that group 275% in 30 years; flat for the bottom 90%)   That's why it's called an INCOME tax.
02:02 PM on 04/27/2012
1. "Investment income also has the added benefit of not requiring active work.", well, if you start a business and spend ten years building it and sell it...there is a bit of work. Also during that time there is inflation (which is currently taxed...how absurd is that). So there are legitimate reasons for capital gains to be treated differently than ordinary income. Dividends are currently not deductible to the corporation and taxed preferentially at the individual level...taxing them at both is...well double taxation...choose one. And if you tax something you get less of it ( think cigarette taxes, carbon taxes, soda taxes, alcohol taxes, tariffs ) so you have to think about whether you want more or less long term investment in the US.
IC4U
Not a morron whisper.
02:40 PM on 04/27/2012
How do you think the US economy of the 1950's, 60's compares to the last 10 years ? (Can you cherry pick enough info to support your opinions ?)
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Appleblossom
02:55 PM on 04/27/2012
Apparently if you tax the wealthiest of the wealthy at 70% you are at the magic spot of not too much to depress investment and not to little to not pay for all the stuff that businesses want (like an educated population...)

Plus you have a balanced budget or a small surplus/deficit per year.
03:54 PM on 04/27/2012
Well mainly better now...tv's are better, cell phones...well we didn't have them, now everyone has them, iPads very cool, refrigerators much better, cars better, medicine better (but expensive), schools not better, college way more expensive, food...probably too much....more crowded most places.
04:06 PM on 04/27/2012
1. By investment income they mean capital gains. You hold a security, and without any active work, it makes money for you. They don't mean time you invest into your business lol.

2. Inflation tax is a colloquialism used to describe the affect of inflation, not a tax levied by the government, also you have not given a single reason why capital gains should be taxed at a lower rate than labor.

3. Dividends are taxed twice because the corporation and it's shareholders are 2 different legal entities, which is pretty much why anyone creates a corporation in the 1st place. Also dividends are a voluntary action used to indicate financial strength and to increase it's attractiveness to investors. No one makes a company issue a dividend, so no company who doesn't want to be subjected to double taxation has to be. Lastly, not taxing dividends would make the wealth gap explode, because rich people could just buy a ton of common stock and live off of tax free dividends.

4. Your comparison of a tax on an income producing activity vs. what are basically sales taxes is completely invalid. If a tax is placed on an activity that you do to make money, you're not going to stop doing it because you're making less money. You would probably have more activity to make up the difference, this is the complete opposite of a tax on cigarettes where there is less smoking because it is more expensive to continue smoking.
05:17 PM on 04/27/2012
1. Let's say Steve Jobs holds stock in Apple and sold some stock to a VC to pay for stuff. In ten years the stock is worth 5x what was paid. There was work and risk involved. Should the two be taxed differently?

2. If you own a house for 25 years and sell it for twice what you paid (used to actually happen) and inflation averaged 3%...only slightly above the government's target you would have made nothing but be taxed on the "gain". Yes, as part of the government's love of houses you can exclude some or all of it...but the same applies to a stock.

3. Interest isn't taxed twice...which encourages leverage. So basically a decision on what you want to encourage more debt or more equity.

4. If you charge more for something, or add costs to something (through taxes, tariffs, whatever) you simply will get less of it. Let's say you put a 50% tax on investing in X and 25% on Y one might expect that you will get less investment in X than you otherwise would have.
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Under Fed yet Fed Up
Always great distaste for both political parties
12:45 PM on 04/27/2012
As a businessman I agree with three of the four points put forth by Mr. Sanghoee. But the third point I cannot accept as stated. He implies that all government spending is justified. Or at least all that is not accountable. I cannot idsagree more.

Certainly infrastructure is important to every citizen. But I don't identify an NFL stadium, a new GSA warehouse or a new bridge to New York City as automatically a necessary part of infrastructure.

And I do not accept that welfare, healthcare and unemployment insurance are part of infrastructure. Some of these expenditures are appropriate. But they cannot be unlimited. Just because someone has a need does not mean that society can afford to pay for that need. We seem to be unwilling to even discuss that these things must have limits.

I also cannot accept the cost of foreign wars as infrastuucture. Operating plants overseas I understand the arguments about protecting trade and trade routes. But if a part of the world becomes unsafe or unstable I will move my business to better location. The US cannot be financially or morally responsible for ensuring the safety of all parts of the globe.

Falure to control goveernment spending will ensure a subdued economy and a lessened way of life. It's simple math. But poltically unpopular to even discuss.
06:32 PM on 04/28/2012
A new bridge to NYC is not justified?   Where do you live?  Government building a sports stadium is due to that conservative economic panacea called "public-private partnership"  which tends to seduce then abandon the public part......And how is welfare, health care and unemployment unlimited?   My deductions, copays, and premiums are more than half the cost of the employer's policy..........The new 1996 welfare law has practically eliminated the concept of cash assistance welfare...Government spending should be prudent, but when consumers have no money to spend and corporations are hoarding record profits for domestic politcal purposes, then government is all that is left to prime the pump.
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Under Fed yet Fed Up
Always great distaste for both political parties
09:16 AM on 04/29/2012
So you think a proposal for a new bridge should be automatically approved? Ten bridges? A thousand? Nothing in government spending should be automatic. Nothing.

You believe in unlimited spending on entitlements? Wow. Is a million$ a year enough for each person collecting unemployment? Ten million? Since you believe in unlimited spending maybe even that isn't enough.

Whatever money business has is not your business. If it was legally obtained and all taxes paid it is no longer conrollable by government. If you don't like how busnesses obtain their profits then work to change the tax laws. But don't cry when some business entity has shown fiscal responsibility while the government cannot.
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stingjim
Conservative
11:29 AM on 04/27/2012
Tax those evil rich people that you are jealous of that made sacrifices to become self employed. Tax thoe people. Obama wants to start class warfare. Don't you agree... Hold On. Obama didn't tell us this.. Anytime you tax a business person they will pass that tax on to you and me the consumers throught their product cost.
Now who is really paying higher taxes??

Watch the Liberals as they really do not understand business. Some Liberals still believe Obama will give them other people's money. Liberals we are BROKE LOOK UO USDEBTCLOCK. ORG
11:43 AM on 04/27/2012
What the liberals don't realize is that taxing those evil rich people won't make a dent in our problems.
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pshakkottai
retired engineer
02:41 PM on 04/27/2012
What the people do not realize is that taxes do not govern spending in a money creating govt and deficits can be increased enormously to grow the economy till austerity is eliminated. All deficits end up as private sector wealth.
http://my.firedoglake.com/pshakkottai/2012/04/20/misunderstood-deficits/
04:39 PM on 04/27/2012
Buffet Rule = 50B over 10 years
Rolling Back Bush Tax cuts = 850B over 10 years

All part of a $4 Trillion deficit reduction plan http://www.whitehouse.gov/blog/2011/04/13/president-obama-s-framework-4-trillion-deficit-reduction

What have Republicans got? You think cutting Medicare for everyone, passing the savings on to the rich, and increasing the deficit ala the Ryan Budget is better?
BlackbirdHighway
Brawndo's got electrolites!
12:04 PM on 04/27/2012
"Anytime you tax a business person they will pass that tax on"

You are completely wrong. Businesses charge the highest prices the market will bear. They do not lower their prices when they get a tax break. That would be voluntarily lowering their profits. Anyone running a business who is not maximizing their profits does not know what they are doing.

You simply do not understand business economics at all.
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stingjim
Conservative
03:24 PM on 04/27/2012
I told you people I would get a Liberal that has no business sense.

Ok Mr. Liberal. All Businesses will be taxed. All businesses with increase their product cost just like all businesses increased their cost due to the Obama gasoline increase.

All Business operate on a Per Cent Markup. If their cost is increased, ie. taxes, gasoline, etc. That cost wil be sent on to the consumer . The business will not absorb any new cost. Their Mark up will remain the same percentage. If they absorbed the cost they would make less money and go out of business.

One other thing Blackbird. Obama has no other people's money to give you. America is broke. We owe SEVEN Times more than we take in. Now look up usdebtclock.org and see for yourself.

National Debt $15.6 Trillion dolars,

Tax Revenue $2.26 Trillion -

Our spending is $3.58 Trillion.

We owe SEVEN Times more that we take in.

We have 313 Million People, 113 million tax payers.

Debt per Citizen is $182,774 Dollars. Debt per Family is $690,971.

46.8 Million people on food stamps

watch this guy try to argue with facts. LOL>
10:39 AM on 04/27/2012
Flat Tax - No deductions solves all of this. Simplifies the tax code.

Next cut ridiculous spending - Overseas wars we should not be involved in, "prohibitionist" policies like the drug war which failed miserably & cost billions, too many laws that add massive amount of cost to everything we do (Check out some of Stossel's segments), etc
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stingjim
Conservative
11:30 AM on 04/27/2012
Amen
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wmnorton
Moderate where moderate used to be
12:54 PM on 04/27/2012
Flat tax - a scheme by the rich so that they can pay less and the poor get to pay for their government subsidies.
10:27 AM on 04/27/2012
I think there is one major point people tend to miss here...

Passive income, ie: capital gains, is already taxed prior to distribution. So, while the investor may pay 15% on that dividend it is in addition to whatever rate the corporate entity paid, for example 21% as in the case of Exxon.

Thus, the true tax on that same dollar is floating somewhere around 39% when you consider the compounding multiplying effect.
12:34 PM on 04/27/2012
The fact is that the person paying 15% on capitol gains is not paying his share. The corporate entity paying 21% means nothing. That tax is paid regardless. You can't combine them and say that person is really paying 39%. That's GOP logic, not reality. I don't give a hoot what gets paid before I get my capital gains check. When my check comes, I pay my 15%. The guy next door is helping to keep my rates low when he's paying 35% for busting his butt at work.
02:23 PM on 04/27/2012
Ok, then you are dumber than a bag of rocks. It is simple.

If a company makes $1,000 in a year and you own 1% of the company, then you own 1% of those profits as well, or $10. The company pays 20% or $2 in taxes, your profit is reduced to $8 out of the original $10. If that $8 is retained (kept with the company) then it does not get taxed and further unless it is used to make more money, however when it gets distributed to you personally, then you pay another 15% or $1.20 on your $8 dividend, leaving with you $6.80, thus you have paid 32% in taxes on that money.

Please tell me how that "doesn't count".
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Appleblossom
12:42 PM on 04/27/2012
No. The corporation paid the taxes. The shareholder did not.
02:21 PM on 04/27/2012
The shareholder is the owner of the corporation, so if the corporation paid the taxes, so did the shareholder. Did anyone here every take an econ or business management class?
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A level Head
Consumption not investment requires subsidy
08:24 AM on 04/27/2012
This one always leaves me scratching my head. Why should non-active income, such as capital gains, be taxed any differently than the salary of a construction worker, a bartender or a lawyer?

Because the salary paid to them is tax deductible to the Business. The capital gain is paid from after tax earning of the business. Tax them equally ?? Sure !!! BUT also treat the expense equally.

Tax breaks are an indirect recognition that the tax cost is to high. Do away with ALL breaks and deductions. Simplify the coide.

It is also worth noting that a business NEVER pays tax. they simply treat it as another cost and pass it right along with an appropriate mark up to the end user. Business taxes are simply a manner that is used to hide cost of government.

Everything from deferred compensation to capital gains to income kept in offshore banks are taxed at lower rates than the 35 percent most people pay, .... wealthier people often pay lower taxes than the rest of society.

The ONLY income streams normally taxed at less than ordinary income are those that are not a tax deductible expense item to the business -- See one above

Reducing spending is a great idea, but in reality neither political party is about to do that.

Then we need a third party that will
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johnjam101
09:30 AM on 04/27/2012
Small businesses do not build taxes into their prices. They compete and try to make a profit. When they succeed they pay a tax after all deductions are taken. The more taxes they pay the better they did at their business.
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A level Head
Consumption not investment requires subsidy
11:24 AM on 04/27/2012
Perhaps an owner / proprietor or partnership / small corp -- NOT so for any business that has some mass above food and shelter for the owner(s).

We are classed as a small business -- We have a profit goal and ALL expenses effect that profit and are bundled and charged, INCLUDING all taxes. EVERY business person I know treats tax as an expense and passes it if not directly then indirectly via bundle right to the buyer.

Even the owner op does this at some point lest they wind up working for uncle (a prety common refrain).
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Under Fed yet Fed Up
Always great distaste for both political parties
12:33 PM on 04/27/2012
Taxes are absolutely built in to my selling prices. It would be absurdly self destructive to do otherwise.
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glockman
08:09 AM on 04/27/2012
Well gee, that all sounds so swell the way you frame the argument. But you seem to have left some things out.

I'm a middle class man trying to support a middle class family. I make just over $52,000 a year as a police officer. Last year my total payroll deductions totaled over $16,000, most of which was FICA taxes ($6000 of which was income tax). But on top of all that I had property tax, sales tax, cell phone bill tax, water bill tax, tolls for the supposedly publicly funded road I use, mortgage payment, car payment, vet bill taxes, credit card payment, student loan payment (fat lot of good that master's degree does me), fees for going to the park near my house (that used to be free, and was about the only entertainment I can afford for my family), pension contributions, union fees, electric bill tax, yearly assessments for road repair (again, for those supposedly publicly funded roads I use).

I could go on, but somehow I think you'd still try and convince me that I'm not paying too much of my salary in taxes.
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Earl Gray
Lighting up straw men everywhere
09:05 AM on 04/27/2012
Don't those taxes that you (and all your neighbors) pay also go to things like, say, pay for police officers?

As for the water bill (purchase, not tax), mortgage, car, vet, credit card, student loan, those are lifestyle choices that you made, not taxes. If you paid for a master's degree that you believe is "worthless", you have a bone to pick with the college, not with the tax system. Do you deserve "relief" based on that?

As for FICA and pension contributions, those are investments, not expenses. You may well need that FICA after retirement (do your parents collect it now?) Pensions are accumulating for you tax free.

Tolls, road repair assessments and those park fees are due to those "publicly funded" things being "de-funded" to support low taxes for the wealthy. If you are unhappy with paying those fees, look to folks, like both Mr. Rmoney and Mr. Obama who pay a lower share of their income into the pool than you do.
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glockman
11:52 AM on 04/27/2012
"Don't those taxes that you (and all your neighbors) pay also go to things like, say, pay for police officers?"

I am a police officer.

My water bill does have a tax on it.

"As for the water bill (purchase, not tax), mortgage, car, vet, credit card, student loan, those are lifestyle choices that you made, not taxes."

Yeah, having a place to live and a car to drive to work is are lifestyle choices. Good grief.

And the reason I included all the other stuff is to demonstrate that in addition to the many taxes I pay, there are other necessities that I have to pay for too.

You completely and obviously missed the point of my post.
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Rimser
09:19 AM on 04/27/2012
How much of your income is capital gains, taxed at 15%? No one is saying that you don't pay enough in taxes. All those taxes you cite are the same taxes the rest of us pay, even people like Warren Buffet and Mitt Romney. However, the great majority of their income stream comes from capital gains, on which they only pay 15%. The question is why should investment income be taxed at a different rate from a police officer? I think the argument could be made that it should be taxed even higher than a police officer or teacher or secretary because no FICA or Medicare comes out of that income, but it most certainly comes out of yours and mine.
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glockman
11:53 AM on 04/27/2012
So then in your estimation, all those taxes we pay are all absolutely necessary.

Just how much more do you think I should be paying in taxes? 50% of my earning? 60%?

Does it ever end for you?