Many believe the Reagan and Bush tax cuts overwhelmingly benefited the wealthy. However, data from the non-partisan Congressional Budget Office (CBO) shows that poor and middle income Americans have benefited more than the wealthy.
In 1979, the poorest 20% of earners paid no income tax. By 2007, that same group had a negative income tax rate of 6.8%. In other words, they took home 6.8% more than they paid in to the federal government. Middle income Americans paid an effective income tax rate (the amount paid after deductions) of 7.5% in 1979. That rate was cut to 3.3% in 2007, a drop of more than 50%.
What about those dastardly one percenters? Back in the days of Jimmy Carter, Americans in the top one percent of earners paid an effective tax rate of 21.8%. The effective tax rate fell all the way to ... wait for it ... 19%.
Even when taking into account all federal taxes, the poor and middle class have benefited more than their wealthy counterparts. In 1979, the total effective federal tax rate (including payroll taxes, excise, capital gains, estate, and corporate taxes) was 8% for the poorest Americans and 18.6% for middle income earners. Thanks to the Reagan and Bush tax cuts, those rates fell 50% and 23%, respectively. The top one percent of earners had their total effective tax rate fall 21% over the same time period.
The tax code has also become more progressive. As indicated above, the top 1% of earners now pay an effective income tax rate of 19%, nearly six times the percent paid by middle income earners (3.3%). In 1979, the differential between the rate paid by the top one percent was less than three times that of middle class earners.
Not surprisingly, the wealthy are also paying more of the tab now than they did 30 years ago. In 1980, the top 5% of income earners paid 37% of all income tax revenue, while the bottom 50% paid 7%. By 2009, the top 5% of earners paid a whopping 59%, while the bottom half of earners paid just 2.25% of the total pie.
The wealthy also pay more than their representative income would dictate. According to the most recent data available from the IRS, the top 1% earned 17% of the total income in 2009. Meanwhile, they paid 37% of all the taxes paid. The bottom half of earners took in 13% of the 2009 total taxable income, yet paid just 2.25% of the total tax revenue.
But haven’t all these tax cuts blown a hole in our budget? The answer is no. Despite across the board tax cuts, revenues remained at or near historic levels as a percentage of GDP until the financial collapse in 2007. In fact, tax revenue as a percentage of GDP was exactly the same in 1979 as it was in 2007: 18.5%. With the recession, tax revenue has dipped to 14.9% of GDP, while spending has risen to 25%, which accounts for our widening deficit.
If current tax rates are left in place, the CBO projects that tax revenue will return to historic levels by 2021, while spending will remain well above historic levels, 26% of GDP. The picture gets even worse with time. The CBO predicts spending to reach 34% of GDP by 2035. It would be impossible to collect 34% of GDP in revenue without steep tax increases on all Americans; including the poor and middle class. There simply aren’t enough rich people to pay the bill. To put this in perspective, in order to close the budget gap in 2010 solely on the backs of those making more than $250,000, the two highest tax brackets would have to rise to 132 percent and 142 percent. Of course, it’s impossible to tax individuals more than 100%; even if it were desirable.
In sum, the tax cuts enacted by Reagan and Bush have benefited the poor and middle class more than the wealthy. Their taxes have been cut more drastically than wealthy Americans, and many have been taken off the tax rolls altogether. In 2009, a majority of Americans paid no federal income tax. The poor and middle class also pay a far lower percentage of the total revenue pie now. Despite across the board tax cuts, revenues have remained essentially constant. Unfortunately, our spending has ballooned, and is only projected to increase with time.
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The Bush tax cuts cost nearly $4 trillion dollars in the 10 years since passing. They were financed by borrowing, not spending cuts. To spend is to tax, so these cuts just mean higher taxes later. 66 percent of the tax cuts went to the top quintile. The top 0.1% got a tax cut of $520,000, 450 times what the middle income taxpayer received. The bottom 20% only got 1% of the tax cut. The tax cuts were sold as a way to bring middle class jobs and rising middle class wages. They did neither. Only the wealthiest Americans received pay increases while middle incomes stagnated.
The Discussion
Close All ThreadsThe problem is the increase in income inequality across the US. If you look at the Gini index, Reagan saw the largest percentage increase in inequality since the index has been tracked. Bush was on track for 2nd place until 2007 with the market crash. Their tax cuts are often cited as the reason.
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Sure I can accept your contention that individual tax rates have fallen more for the middle and lower quintiles. However, as Ben mentioned before you failed to see how the decrease in corporate taxes and increase in subsidies benefited the wealthy over everyone else. In addition, the median income in 1970, $47,400, only rose to $58, 400in 2005 compared to income for the wealthiest increasing 5-fold during the same time period, from $2 million to $10 million. Reagan's entire contention with "trickle-down" economics was that the money from the top would flow down throughout the economy however, what we have seen in the last 30 or so years is that the income and wealth has just become more concentrated at the top.
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Gary, The one thing you didn't mention is the shrinking corporate contribution to our tax base. The one "personhood" who knows how to garner the system and has the ear of politicians to lower their rate and allow them to move industry and jobs out of the country while not being taxed but accumulating deferred profits only to be taxed upon repatriation as bureaucratic red tape increases in the US.
Our spending is out of control and there is no doubt. Though there are those who still believe that fiat currency and unlimited debt is possible. They are fooling themselves as other nations find out the hard way that there is no such thing as a free lunch. Bonds must be repaid. Interest eventually becomes overwhelming. Entitlements unrealistic.
We can argue stats till Gingrich jumps over the moon but anyone with access to 1% of their brain knows the bottom line has been an obscene transfer of wealth to the top tier. The issue is not what did or did not cause it; it is whether it needs to be fixed. And that issue is nested in whether we want to be a country or a barony. At the moment we are on a crash course (pun intended) for the latter.
The slide has been somewhat checked by the shift in focus from austerity/deficit to inequality prompted by OWS. Naturally this has cued an increase in the clustering together in selfish defense by those who already have too much but can never have enough. There will be more battles in this so far almost bloodless civil war.
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One of the main arguments proposed by those who disagree is that the rich have benefited disproportionately than the poor. Your defense is that this would have happened regardless of the tax code, and it's true. But I think your first line is where the confusion arises: "...poor and middle income Americans have benefited more than the wealthy."
Yes, everyone has benefited, but the trade-off has been a massive increase in federal debt.
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I'm curious about how trickle down works when the trickling is in China--and in bank vaults.
Since 1979:
Income grew by 275% for top 1%; and by 18% for bottom 20%.
Shares of after-tax income more than doubled for the top 1%, while the bottom 80% saw their after-tax income shares drop by at least 2-3%.
Since 1996:
"Taxes fell for most tax filers in the middle of the income distribution (i.e., the second, middle, and fourth quintiles). Taxes slightly increased for tax filers in quintile 1 by about 2%; the tax increase is due solely to a rise in payroll taxes paid. Total taxes paid by the richest 20% increased by about 15%—less than half the increase in income. The richest 0.1% of tax filers paid 33% more in taxes
in 2006 than in 1996—their taxes rose one-third as fast as their income."
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"Data" tends to obey a fundamental law of quantum mechanics: You get what you look for--including the data that 450 economists (10 Nobel Laureates) signed a statement urging then President Bush to not enact the tax cuts. We could go on ad nauseum about what the tax cuts did and didn't do. However, it is at least suspicious that the predictions of the 250 plus economists who supported the Bush tax cuts that the plan to create more employment, economic growth, and opportunities for all Americans hasn't materialized into so much as vapor. And it is spectacularly disingenuous to blame Pres. Obama who has a congressional albatross hanging around his neck.
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By carefully picking statistics the article seems to suggest that the rising tide generated by the tax cuts lifted all boats but when you factor in all the Federal taxes a different picture emerges. It reveals the significant effect of overall taxation in creating the wide income and wealth disparity we see today.
In particular one sees the decreasing contribution to total revenue from our newly minted people, the corporations, as opposed to the enormous increase in revenue from Social Welfare and Medicare taxes that take a grossly disproportionate chunk of the incomes of middle and lower class individuals. It also shows the tiny minority of working age who actually pay no taxes.
http://www.truth-out.org/tax-issue-yet-again/1327675059
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Gary, the article is exhaustively researched and thorough, and the points come across clear and true. By and large, I agree with your evaluations. However, look at this chart:
http://www.cbo.gov/publications/collections/tax/2010/average_after-tax_income.pdf
The after-tax income of the upper brackets has increased at a rate faster than others. This disproportionate increase seems the main argument for higher taxation of the wealthy.
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Get Real! The rich have taken more money home from the Bush tax cuts than the few dollars that the middle and poor class did. The rich have to realize that consumers make the economy grow by purchasing things and the rich get richer by providing those things. It doesn't matter how high your taxes are, it matters how many things you can sell. We have to TOTALLY change our government.
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Blah! Blah! Blah! This is why Romney doesn't excite his base--this is how he addresses problems. It's boring and moot. The richest aren't paying their fair share and the American people believe that to their core. If you want to solve the tax problem and income equality, tie executive pay to workers' pay like Ben & Jerry's does! Then tax all the millionares at 60%, Corporations at 30% and captial gains at 40%! Leave the middle class alone and give even more to the poor. When you correct for <20 % poverty US scores top in education--give the poor the same advantage as the rich. Prevent companies from going overseas by taxing the hell out of them. And you can't use the ACA 2010 as a budget buster--CBO sez it's budget neutral!
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The numbers are correct - but they're not all the numbers. They don't present the issue in context.
I had a feeling that this was the case, and I started looking around for analysis of the Bush tax cuts, and what I ended up finding was that this article is presenting the same facts as Ari Fleischer, one of Bush's press secretaries, in the same format, for the same argument.
And then I found a piece directly written to counter Fleischer's claims, and thusly this article as well.
http://economistsview.typepad.com/economistsview/2012/01/should-we-feel-sorry-for-the-wealthy.html
There's also this: http://www.youtube.com/watch?v=SA1f2MefsMM&feature=player_embedded which is based off of the Federal Reserve's figures.
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Tax cuts help everyone by the simple fact that it's their money, their property, and they have a right to keep it.
Ideally, government spending will be reduced to zero, and mandatory government taxes will be replaced by voluntary transactions.
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Are payroll taxes - which disproportionately affect poorer people - accounted for here? What role do capital gains have in this analysis? Or the use of the social security surplus to pay for tax cuts and spending? Or the role that interest payments on government debt play in transferring tax money from the poorer to the rich?
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Political colours aside, the math is solid. Things don't look good.
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Gary,
This is not the first time I have read an article addressing the myth that only the rich benefit from the Reagan/Bush tax cuts. Problem is the message gets drowned out by those who disagree.
Your article is right and I have been wondering how it was I pay so much in taxes when every year we get money back. Without paying any attention to how the Bush tax cuts help the rich, I know that without them I would owe the government tax money every year. Instead, we receive money back. I do believe the gap between rich and poor is vast but I do not believe we are taxed to the heavens as middle class. With that, I do not want to be taxed more than I am now. So, what does that leave me with? The notion that our "entitlement" programs have gotten completely out of hand. Realistically, we cannot continue to fund social security, medicaid/medicare or even unemployment extensions without completely bankrupting our own nation.
Wow, a piece that suggests earnings and buying power of the middle class has gone up while income disparities in fact skyrocketed and the rich got fabulously wealthier. More and more policymic is staring to look like and sound like Drudge and Fox.
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For the sake of clarity, all would do well to remember the Bush Tax Cuts did not cause the end of the surplus Social Security produced yearly until 2009. That surplus added to annual budget calculations under Johnson understated the actual deficit in this nation for FOUR DECADES.
The Bush Tax Cuts did not cause Medicare/Medicaid to increase its burden on the general fund to now over $400 Billion annually with premium payments below 25% of Part B costs while contributions no longer cover even Part A expenses.
America truly faces two deficits one relating to Entitlement programs and one relating to all other expenses. The day someone attempts to clarify this fact to America is the day we can begin to address a potential solution
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And yet the wealthiest 1% of Americans have seen their share of income spike to 24%--the highest percentage since 1928, and double what it was during Reagan's first term.
http://www.nytimes.com/interactive/2011/10/26/nyregion/the-new-gilded-age.html
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Excellent work Gary. You knocked it out the park. It's clearly evident that America is suffering from a spending problem, not a taxing problem. To add more support for your argument, U.S. companies have stocked $2 trillion in cash coffers in the wake of the recession (mainly as a defense mechanism in case the dreaded double dip occurs). The U.S. has also lost out on $337 billion worth of revenue to tax evasion. Even if we could collect all the revenue sitting on the side & hiding overseas today, it still wouldn't be enough to cover 2012's projected spending. The total spending expenditures requested from the Obama admin for the 2012 budget is $3.7 trillion. It would still leave a $1.4 trillion deficit on top of a $15.3 trillion debt.
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The Bush tax cuts cost nearly $4 trillion dollars in the 10 years since passing. They were financed by borrowing, not spending cuts. To spend is to tax, so these cuts just mean higher taxes later. 66 percent of the tax cuts went to the top quintile. The top 0.1% got a tax cut of $520,000, 450 times what the middle income taxpayer received. The bottom 20% only got 1% of the tax cut.
The tax cuts were sold as a way to bring middle class jobs and rising middle class wages. They did neither. Only the wealthiest Americans received pay increases while middle incomes stagnated.
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Okay, but with stagnant or falling wages for the working class and a "top 1%" whose salaries are 40-80% higher than the average worker and increasing, shouldn't poor and middle income Americans enjoy tax cuts?
As for the Bush era tax cuts not impacting the deficit, every legitimate media outlet I perused offered analyses undermining your conclusion.
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Terrific article, Mr. Patterson.