George W. Bush and the Reckoning of American Conservatism
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The Death of the Income Tax (Or, the Rise of America's Universal Wage
Indiana Law Journal Volume 95 Issue 4 Article 5 Fall 2000 The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) Edward J. McCaffery University of Southern California;California Institute of Tecnology, [email protected] Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Estates and Trusts Commons, Law and Economics Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation McCaffery, Edward J. (2000) "The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax)," Indiana Law Journal: Vol. 95 : Iss. 4 , Article 5. Available at: https://www.repository.law.indiana.edu/ilj/vol95/iss4/5 This Article is brought to you for free and open access by the Law School Journals at Digital Repository @ Maurer Law. It has been accepted for inclusion in Indiana Law Journal by an authorized editor of Digital Repository @ Maurer Law. For more information, please contact [email protected]. The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) EDWARD J. MCCAFFERY* I. LOOMINGS When Representative Alexandria Ocasio-Cortez, just weeks into her tenure as America’s youngest member of Congress, floated the idea of a sixty or seventy percent top marginal tax rate on incomes over ten million dollars, she was met with a predictable mixture of shock, scorn, and support.1 Yet there was nothing new in the idea. AOC, as Representative Ocasio-Cortez is popularly known, was making a suggestion with sound historical precedent: the top marginal income tax rate in America had exceeded ninety percent during World War II, and stayed at least as high as seventy percent until Ronald Reagan took office in 1981.2 And there is an even deeper sense in which AOC’s proposal was not as radical as it may have seemed at first. -
MAP Act Coalition Letter Freedomworks
April 13, 2021 Dear Members of Congress, We, the undersigned organizations representing millions of Americans nationwide highly concerned by our country’s unsustainable fiscal trajectory, write in support of the Maximizing America’s Prosperity (MAP) Act, to be introduced by Rep. Kevin Brady (R-Texas) and Sen. Mike Braun (R-Ind.). As we stare down a mounting national debt of over $28 trillion, the MAP Act presents a long-term solution to our ever-worsening spending patterns by implementing a Swiss-style debt brake that would prevent large budget deficits and increased national debt. Since the introduction of the MAP Act in the 116th Congress, our national debt has increased by more than 25 percent, totaling six trillion dollars higher than the $22 trillion we faced less than two years ago in July of 2019. Similarly, nearly 25 percent of all U.S. debt accumulated since the inception of our country has come since the outset of the COVID-19 pandemic. Now more than ever, it is critical that legislators take a serious look at the fiscal situation we find ourselves in, with a budget deficit for Fiscal Year 2020 of $3.132 trillion and a projected share of the national debt held by the public of 102.3 percent of GDP. While markets continue to finance our debt in the current moment, the simple and unavoidable fact remains that our country is not immune from the basic economics of massive debt, that history tells us leads to inevitable crisis. Increased levels of debt even before a resulting crisis slows economic activity -- a phenomenon referred to as “debt drag” -- which especially as we seek recovery from COVID-19 lockdowns, our nation cannot afford. -
Coalition of National and State-Based Organizations to Congress: Fix the Ban on State Tax Cuts
Coalition of National and State-Based Organizations to Congress: Fix the Ban on State Tax Cuts April 2, 2021 Dear Members of Congress: We, the undersigned organizations, representing millions of Americans and thousands of state and local officials, write to express our profound concerns with provisions in the American Rescue Plan Act of 2021. Elements of this recently adopted legislation fundamentally threaten the principles of federalism and fiscal responsibility. The American Rescue Plan Act includes $350 billion in State and Local Fiscal Recovery Funds. This is despite early reports that show total state and local revenue actually increased in calendar year 2020, and many states currently have significant surpluses. These funds also are in addition to the hundreds of billions in federal assistance to state and local units of government through the CARES Act and other measures in 2020. Over the past year, our organizations raised concerns around the many public policy problems created by a federal bailout of state and local government budgets. Additionally, hundreds of state legislators voiced their numerous policy concerns. Now that this bailout of state and local governments has been signed into law by President Biden, there is perhaps an even more troubling element than any of us could have anticipated. As the editorial board of The Wall Street Journal recently pointed out, states appear to be prohibited from using these new federal funds to directly or indirectly reduce net state tax revenue through 2024. With the fungible nature of budgeting, and absent any clarifications from the Department of Treasury, the incredibly ambiguous language involving indirect net revenue reductions means that any tax relief at the state level could potentially be called into question by aggressive federal action. -
Heinonline ( Fri Mar 13 19:01:34 2009
+(,121/,1( Citation: 52 UCLA L. Rev. 2004-2005 Content downloaded/printed from HeinOnline (http://heinonline.org) Fri Mar 13 19:01:34 2009 -- Your use of this HeinOnline PDF indicates your acceptance of HeinOnline's Terms and Conditions of the license agreement available at http://heinonline.org/HOL/License -- The search text of this PDF is generated from uncorrected OCR text. -- To obtain permission to use this article beyond the scope of your HeinOnline license, please use: https://www.copyright.com/ccc/basicSearch.do? &operation=go&searchType=0 &lastSearch=simple&all=on&titleOrStdNo=0041-5650 THE POLITICAL PSYCHOLOGY OF REDISTRIBUTION Edward J. McCaffery & Jonathan Baron Welfare economics suggests that the tax system is the appropriate place to effect redistribution from those with more command over material resources to those with less: in short, to serve "equity." Society should set other mechanisms of private and public law, including public finance systems, to maximize welfare: in short, to serve "efficiency." The populace, however, may not always accept first-best policies. Perspectives from cognitive psychology suggest that ordinary citizens react to the purely formal means by which social policies are implemented, and thus may reject welfare-improving reforms. This Article sets out the general background of the problem. We present the results of original experiments that confirm that the means of implementing redis- tribution affect its acceptability. Effects range from such seemingly trivial mat- ters as whether tax burdens are discussed in dollars or in percentage terms, to more substantial matters such as how many different individual taxes there are, whether the burden of taxes is transparent, and the nature and level of the public provision of goods and services. -
POPULAR CAPITALISM by ROBERT COLVILE About the Author
POPULAR CAPITALISM BY ROBERT COLVILE About the Author Robert Colvile is Director of the Centre for Policy Studies, and author of ‘The Great Acceleration: How the World is Getting Faster, Faster’ (Bloomsbury). He was previously head of comment at the Daily and Sunday Telegraph and news director at BuzzFeed UK, as well as an editor, columnist and leader writer with the Telegraph. He was for many years a Research Fellow at the CPS alongside his journalism work, and writes on politics and policy for multiple national newspapers. About the Centre for Policy Studies The Centre for Policy Studies is the home of a new generation of conservative thinking. Its mission is to develop policies that widen enterprise, ownership and opportunity, with a particular focus on housing, tax, business and welfare. In 2019, ComRes found that the CPS was the most influential think tank among Conservative MPs. Founded in 1974 by Sir Keith Joseph and Margaret Thatcher, the CPS is responsible for developing a host of successful policies, including the raising of the personal allowance, the Enterprise Allowance, the ISA, transferable pensions, synthetic phonics, free ports and the bulk of the Thatcher reform agenda. Acknowledgments The author would like to thank the staff and Board of the Centre for Policy Studies, as well as those who read early drafts of this paper and commented on it, including Neil O’Brien MP, Rishi Sunak MP and Rachel Wolf. Thanks also to the team at Deltapoll for their work, and to Sir Nicholas Soames MP for his initial advice. Contents Introduction - The Ownership Society 01 Part 1 - Was Karl Marx Right? 06 Part 2 - Control & Competition 16 Part 3 - Giving Back Control 29 Conclusion - Popular Capitalism 42 Introduction The Ownership Society Take Back Control. -
"Always Good to Keep the Record Straight" - Bernard Shaw Reporting on the IRS Clearing Gingrich on CNN in February of 1999
TO: INTERESTED PARTIES FROM: R.C. Hammond, Press Secretary SUBJECT: Fact Sheet: Newt Gingrich Ethics Committee Investigation In an Interview with Talking Points Memo today former House Speaker Nancy Pelosi implied she knows "a lot about him" [Newt Gingrich] that is currently not a matter of public record. How soon the Congresswoman forgets that 83 of the 84 politically motivate charges filed against Speaker Gingrich were dismissed. And furthermore, the IRS found that Newt did nothing wrong! As CNN's Bernard Shaw reported, "Always Good to Keep the Record Straight." We agree. "Always Good To Keep The Record Straight" - Bernard Shaw reporting on the IRS clearing Gingrich on CNN in February of 1999 Fact Sheet on the Ethics Committee Investigation of Newt Gingrich and the Ensuing Decision by the IRS that Gingrich’s Activities Were Perfectly Legal 84 politically motivated ethics charges were filed against Newt when he was Speaker of the House regarding the use of tax exempt funds for a college course he taught titled “Renewing American Civilization.” 83 of the 84 were found to be without merit. The remaining charge had to do with contradictory documents prepared by Newt’s lawyer supplied during the course of the investigation. Newt took responsibility for the error and agreed to reimburse the committee the cost of the investigation into that discrepancy. The agreement specifically noted the payment was not a fine. In 1999, after a 3 ½ year investigation, the Internal Revenue Service (under President Bill Clinton, nonetheless) concluded that Gingrich did not violate any tax laws, leading renowned CNN Investigative Reporter Brooks Jackson to remark on air “it turns out [Gingrich] was right and those who accused him of tax fraud were wrong.” Transcript of CNN Report below: CNN INSIDE POLITICS 17:00 pm ET February 3, 1999 And up next: vindication at last? The Internal Revenue Service finally weighs in on the former speaker's college controversy. -
Can We Starve the Government Beast?
tween 1995 and 2007 growth in Euro countries aver- aged about 2 per cent per annum, even though almost all Euro countries reduced the size of government (as Can we starve the measured by the proportion of general government outlays to GDP). In fact, no less than 21 out of the 28 countries listed in surveys of OECD member countries government beast? made such reductions and eleven cut them by more than 5 percentage points of GDP, which suggests that they made reductions in discretionary outlays. Par- Sinclair Davidson ticularly noteworthy were the cuts by the Nordic ‘big spenders’—Sweden (13 per cent), Norway (9 per cent), Finland (13 per cent) and Denmark (9 per cent)—as his reckless spending has got to stop’. well as those by Canada (10 per cent), Czech Republic With those words Kevin Rudd out- (11 per cent) and the Slovak Republic (12 per cent). flanked John Howard’s economic These countries have thus reduced the relative ex- policy from the right. Australia’s tent of government outlays by 15-20 per cent, result- traditional centre-left party won the ing in much diminished ‘Swedenisation’. The reasons 2007 election with smaller government rhetoric than ‘Tthe traditional centre-right party. Of course, the Rudd for these developments in Europe are unclear, but they certainly suggest smaller governments have increasingly government is not going to be a small government, but been favoured. Moreover, while one or two countries then neither was the Howard government. Voters had with relatively small government outlays have experi- a choice of two-large government parties at the elec- enced relatively poor economic performances, some tion and seemed to prefer the party that offered slightly academic analysis suggests a favourable relationship be- lower tax cuts with slightly less spending. -
Speakers of the House: Elections, 1913-2021
Speakers of the House: Elections, 1913-2021 Updated January 25, 2021 Congressional Research Service https://crsreports.congress.gov RL30857 Speakers of the House: Elections, 1913-2021 Summary Each new House elects a Speaker by roll call vote when it first convenes. Customarily, the conference of each major party nominates a candidate whose name is placed in nomination. A Member normally votes for the candidate of his or her own party conference but may vote for any individual, whether nominated or not. To be elected, a candidate must receive an absolute majority of all the votes cast for individuals. This number may be less than a majority (now 218) of the full membership of the House because of vacancies, absentees, or Members answering “present.” This report provides data on elections of the Speaker in each Congress since 1913, when the House first reached its present size of 435 Members. During that period (63rd through 117th Congresses), a Speaker was elected six times with the votes of less than a majority of the full membership. If a Speaker dies or resigns during a Congress, the House immediately elects a new one. Five such elections occurred since 1913. In the earlier two cases, the House elected the new Speaker by resolution; in the more recent three, the body used the same procedure as at the outset of a Congress. If no candidate receives the requisite majority, the roll call is repeated until a Speaker is elected. Since 1913, this procedure has been necessary only in 1923, when nine ballots were required before a Speaker was elected. -
Today in Georgia History November 6, 1998 Newt Gingrich Suggested Reading “Newt Gingrich (B. 1943).” New Georgia Encyclope
Today in Georgia History November 6, 1998 Newt Gingrich Suggested Reading “Newt Gingrich (b. 1943).” New Georgia Encyclopedia. http://www.georgiaencyclopedia.org/nge/Article.jsp?id=h-1384&sug=y “Newt Gingrich Biography.” Biographical Directory of the United States Congress. http://bioguide.congress.gov/scripts/biodisplay.pl?index=G000225 “The Long March of Newt Gingrich,” PBS, Frontline. http://www.pbs.org/wgbh/pages/frontline/newt/ Amy D. Bernstein and Peter W. Bernstein, eds., Quotations from Speaker Newt: The Little Red, White, and Blue Book of the Republican Revolution (New York: Workman Publishing, 1995). Elizabeth Drew, Showdown: The Struggle between the Gingrich Congress and the Clinton White House (New York: Simon and Schuster, 1996). Steven M. Gillon, The Pact: Bill Clinton, Newt Gingrich, and the Rivalry That Defined a Generation (New York: Oxford University Press, 2008). Linda Killian, The Freshmen: What Happened to the Republican Revolution? (Boulder, Colo.: Westview Press, 1998). David Maraniss and Michael Weisskopf, Tell Newt to Shut Up!: Prizewinning Washington Post Journalists Reveal How Reality Gagged the Gingrich Revolution (New York: Simon and Schuster, 1996). Mel Steely, The Gentleman from Georgia: The Biography of Newt Gingrich (Macon, Ga.: Mercer University Press, 2000). Image Credits November 6, 1998: Newt Gingrich “Gingrich Gears Up For Possible New Position As Speaker Of House” November 9, 1994 Article courtesy of the Savannah Morning News, http://savannahnow.com/ “Republicans Bid for Congressional Control” November -
Over 30 Organizations to Congress: Oppose Lame Duck Spending Bill and Oppose Corporate Welfare Tax Extenders
Over 30 Organizations to Congress: Oppose Lame Duck Spending Bill and Oppose Corporate Welfare Tax Extenders August 30, 2016 Dear Members of Congress: On behalf of our organizations and the millions of Americans we represent, we write to express our support for passing legislation providing funds for the federal government into 2017 — outside of lame duck session. We also encourage you to oppose efforts to use this upcoming spending legislation as a vehicle to extend the set of tax provisions set to expire at the end of the year. Congress faces a test upon returning from August recess. Determining how to fund the government beyond the end of the fiscal year on September 30 will reveal how serious lawmakers are about addressing our nation’s fiscal problems. History shows that end-of-year legislative packages are routinely rushed through Congress and to the President’s desk under the threat of a government shutdown—too fast for lawmakers and the taxpayers footing the bill to determine what is in them. This prevents elected officials from examining how taxpayer dollars are being spent and making important decisions about budgeting and spending. This limits Americans’ ability to hold them accountable—particularly retiring and defeated members of Congress who face no future elections but are part of lame duck session decision making. These important decisions should be made by lawmakers who are accountable to voters. Lame duck bills also provide lawmakers with the opportunity to bury pet-projects and corporate welfare. The omnibus passed last year is a prime example: It was used to extend and expand billions in subsidies to politically favored industries at taxpayer expense. -
Constitution Bellarmine University College Republicans
Constitution Bellarmine University College Republicans (For SGA and CRB Records) Article 1: Our Name College Republicans of Bellarmine - CRB Article 2: Our Purpose Section 1 To make known and promote the principles of both the Republican Party and conservative political thought among Bellarmine University students. Section 2 To advocate for and aid in the election of Republican candidates seeking election to local, state, and national office, and to invite all Republican candidates to speak at CRB meetings. Section 3 To develop political skills, foster civic engagement, and leadership abilities among Republican students at Bellarmine University for their future service to the party and their respective communities. Article 3: Membership Section 1 Membership in CRB shall consist of all full-time or part-time graduate and undergraduate students for the current year and who are committed to Republican and conservative ideals. Section 2 Membership shall last from September 1 until August 31 of the next calendar year. If a member graduates or takes time off from school after becoming a member, membership privileges will continue until August 31. Article 4: Executive Board Section 1 The Executive Board of CRB shall be Chairman, Vice-Chairman, Secretary, Treasurer, and Executive Director. CRB may have Co-Chairmen if voted upon by an absolute majority of officers. Chairman 1 and Chairman 2 both have equal power and duties. Section 2 All Executive members shall be elected by the members of CRB at the penultimate meeting of the spring semester. Section 3 All Executive members shall be elected by an absolute majority by those members present on the day of elections. -
Trumpism on College Campuses
UC San Diego UC San Diego Previously Published Works Title Trumpism on College Campuses Permalink https://escholarship.org/uc/item/1d51s5hk Journal QUALITATIVE SOCIOLOGY, 43(2) ISSN 0162-0436 Authors Kidder, Jeffrey L Binder, Amy J Publication Date 2020-06-01 DOI 10.1007/s11133-020-09446-z Peer reviewed eScholarship.org Powered by the California Digital Library University of California Qualitative Sociology (2020) 43:145–163 https://doi.org/10.1007/s11133-020-09446-z Trumpism on College Campuses Jeffrey L. Kidder1 & Amy J. Binder 2 Published online: 1 February 2020 # Springer Science+Business Media, LLC, part of Springer Nature 2020 Abstract In this paper, we report data from interviews with members of conservative political clubs at four flagship public universities. First, we categorize these students into three analytically distinct orientations regarding Donald Trump and his presidency (or what we call Trumpism). There are principled rejecters, true believers, and satisficed partisans. We argue that Trumpism is a disunifying symbol in our respondents’ self- narratives. Specifically, right-leaning collegians use Trumpism to draw distinctions over the appropriate meaning of conservatism. Second, we show how political clubs sort and shape orientations to Trumpism. As such, our work reveals how student-led groups can play a significant role in making different political discourses available on campuses and shaping the types of activism pursued by club members—both of which have potentially serious implications for the content and character of American democracy moving forward. Keywords Americanpolitics.Conservatism.Culture.Highereducation.Identity.Organizations Introduction Donald Trump, first as a candidate and now as the president, has been an exceptionally divisive force in American politics, even among conservatives who typically vote Republican.