Showing posts with label taxes. Show all posts
Showing posts with label taxes. Show all posts

Tuesday, October 15, 2024

Draw the Lines


Slowly but steadily, there are increasing sanctions on Israeli actors responsible for implementing human rights violations in occupied Palestinian territories. The UK just announced new sanctions against West Bank outposts. Secretary of State Anthony Blinken warned Israel that if it doesn't increase the flow of aid into the Gaza Strip, military aid might be cut off. And in one of the more symbolically (if probably not tangibly) impactful moves, Canada revoked the charitable status of the Jewish National Fund* due in part to its activities in the occupied West Bank.

Given the ubiquity in the diaspora Jewish imagination of JNF's little blue boxes, the Canadian decision was a bombshell, and the Canadian Jewish community is reportedly aghast, and claiming that it is being unfairly targeted by a biased organization. I'm not a Canadian lawyer, and so I won't comment on the underlying legal issues. Speaking broadly though, JNF's historical importance does not and should not give it any immunity to violate Canadian non-profit laws or to funnel "charitable" donations to projects that violate Canadian policy, which absolutely can include projects that retrench Israel's occupation of the West Bank and which stymie the project of Palestinian statehood. Blue box or no, there is no right to leverage Canada's tax code to flout Canada's foreign policy priorities regarding Israel and Palestine.

The one thing that does give me pause is the claim that the Canadian tax authorities have refused to tell JNF exactly which activities are out of compliance or how to get back into compliance. That seems troublesome. JNF absolutely should be given clear guidance about what it the tax authorities deem to be compliant and non-compliant activities, at which point JNF can decide whether it wants to come into compliance or not (and the public can decide whether the rules are or are not reasonable). Draw the lines clearly about what is and is not permissible, and let the chips fall where they may -- but secret rules smack of punitive targeting. Other than that, though, my general view is that it is up to Jewish charities to stay in compliance with the law, and it is entirely reasonable for the law to declare that aiding the occupation is not a charitable endeavor.

* The article on this story did give me one blast from the past moment. It extensively quoted Corey Balsam, head of Independent Jewish Voices, praising the decision to revoke JNF's charitable status. That name rang a bell -- Corey Balsam was who I cited in my White Jews: An Intersectional Approach paper arguing that even non-White Jews were functionally "whitened" by virtue of being Jewish. He made that argument in a graduate school thesis paper, so seeing his name pop up again was a fun "where are they now" moment.

Wednesday, October 06, 2021

The Constrained Constitution and the SALT Deduction

Yesterday, the 2nd Circuit rejected several states' challenge to the elimination of the "SALT" (State and Local Tax) deduction from federal income taxes (basically, allowing you to deduct state tax payments from your federal income). The elimination occurred under the Trump administration, and it was a savvy play -- it mostly affects "blue" states (which tend to have higher state taxes), and it mostly affects wealthy residents of those states (who pay the most in state and local taxes). One would not be wrong to suspect that the former concern predominated over the latter in terms of the Trump administration's logic.

Nonetheless, the Trump administration's potentially venal motives do not themselves make out a constitutional violation, and the Second Circuit here found none. That was so even though, as Jonathan Adler observed, from a purely partisan perspective the states drew a very favorable panel. It didn't matter -- there's no basis in the constitution for why any particular state is entitled to a particular tax regime, so the blue states lose.

I actually am, however, a bit curious as to how conservative legal observers explain this outcome by liberal justices. We often hear that only conservative-style originalism serves to "constrain" judges and prevent them from simply voting their partisan preferences. Yet these judges are not conservatives and, it seems fair to assume, were likely not fans of the Trump administration's gambit here. So what caused them to nonetheless reject the suit? The answer has to be something that constrains liberal judges from merely voting their policy preferences (at least some of the time) -- but the originalist/textualist apologia typically denies that said "something" can exist.

Wednesday, August 07, 2019

A Galaxy FAR, FAR Away Roundup

In my last roundup, I noted that I was going on the law school job market this year -- a process that commences with the charmingly named "meat market" in Washington this fall. The first thing that law schools receive from potential candidates, however, is the "FAR form" -- a one page document that's basically the back of your law professor baseball card: all your key stats, from degrees to teaching interests to publications. The FAR form gets distributed to law schools tomorrow, and once it's out the hiring season has officially kicked off.

Though if you like, this roundup also can be sponsored by this video about Star Wars.

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Lyft is going to buy carbon-offsets for its rides. Nice.

Famed Holocaust and antisemitism expert Deborah Lipstadt: Trump didn't go far enough in condemning White nationalism.

What happened when a Labour MP tried to intervene with the Israeli government on behalf of sick Palestinian children? She faced a torrent of antisemitic abuse, that's what. Shocking story, but it's the wages of anti-normalization.

I thought this was a really thoughtful discussion between Ken White and Elie Mystal on whether things like the North Carolina gun store billboard targeting "the squad" should be protected as free speech (both -- accurately -- observe at the outset that it is protected; the discussion is about whether that doctrine is correct).

The "Word Crimes" special issue of Israel Studies continues to generate controversy: the editors of the journal issued an apology acknowledging that "the special issue and our decision-making process regarding the publication were flawed", but also defending themselves against some of the more histrionic critiquesThe editors of the special issue in turn replied to the journal editor's apology, as well as addressing the wider controversy, here.

In California, locally-assessed fees sometimes make new housing construction cost-prohibitive. Locally-assessed fees are assessed, however, because Prop. 13 took a chainsaw to localities ability to raise revenue via property taxes, and so they have to get creative if they're to bring money in.

RIP Toni Morrison.

Thursday, April 19, 2018

Paul Ryan's Last Call

Paul Ryan only has a limited time left on Congress. If there are amends to be made, it's time for him to make them now. Priorities that haven't been passed? Time to push them through. And so what is foremost on Paul Ryan's mind right now? What does he envision as his congressional swan song?
House Speaker Paul D. Ryan (R-Wis.) aims to pass another massive tax cut this summer, which Republicans hope will rev up the GOP base and improve the standing of Republicans at the polls
Of course. A fitting end for a man who, above all else, favored gutting social programs in order to engage in massive upward redistribution of wealth to the most affluent Americans.

Friday, January 19, 2018

"Like Giving Zizek To a First-Year" Roundup

Next week is the first substantive meeting of the "Intro to Political Theory" class I'm GSIing. It's mostly made up of first- and second-year students. The professor's initial reading assignment includes excerpts from Zizek and Gramsci. I'm prepared to be absolutely despised.

* * *

An LSU professor fired (against the advice of a faculty committee who reviewed her case) for using profanity in the classroom has lost a First Amendment suit against the university. I can't comment on the legal issues involved, but I can say that I fully agree with the AAUP's decision to censure LSU (in part) over the termination (the ruling does not effect the AAUP censuring decision).

The best piece I've read on liberal opposition to Ken Marcus taking up a civil rights position at the Department of Education. Tl;dr: It's not about BDS, it's about him being a conservative who isn't trusted to enforce the priorities of the civil rights community.

Why do Republicans need 60 votes to pass a budget? Because they used reconciliation to slam through a giant tax cut for the rich. Priorities, priorities.

RIP, Julius Lester.

Jewish convert discovers that her conversion means her old leftist buddies assume she's now all-in for apartheid. Welcome to the club!

A bank executive actually will go to prison for fraud (relating to the collapse of Nebraska bank TierOne).

Saturday, December 02, 2017

What's The Point of That Woman?

I understand why Tom Coburn wants to be in Congress.

Ditto Marsha Blackburn or Marco Rubio or Deb Fischer or even Steve King. These people have policy priorities and political changes they wish to accomplish -- ones I disagree with, to be sure, but they have them -- and being in Congress is a solid mechanism to turn their dreams (also known as my nightmares) into reality.

But I do not really understand why Susan Collins has any desire to be in the Senate. What motivates her? What causes her to get up in the morning? What exactly is she hoping to accomplish?

I don't think she really harbors any deep desire to put our tax code through a wood-chipper to benefit the ultra-wealthy while decimating students and the working-class. Were she running the show, there's no way she'd produce a tax plan even remotely similar to the one that she just voted for. At the same time, she obviously doesn't have any interest in actually voting against her Republican colleagues more than once in a blue moon, or putting up more than token resistance to policies she'd never draft were she the one in charge. She's the epitome of a moderate Republican: someone who talks about voting against Republican proposals before voting for Republican proposals.

So what's the point? Why does she bother?

I mean that honestly. I have no idea what motivates Susan Collins. I do not understand what drives her. She appears to exist in order to roll over.

Why would one want to live that life? It's baffling to me.

Thursday, October 23, 2014

Her Approval Fills Me With Shame

Now I've seen everything. Former Alaska Governor Sarah Palin -- maybe you've heard of her -- has endorsed the fusion Independent/Democratic ticket in the Alaska governor race; snubbing incumbent Sean Parnell (Palin's former Lieutenant Governor). The source of the fight seems to be Parnell's decision to dismantle a Palin-era program that had resulted in more progressive taxation policies against oil and gas companies (yes, really). Palin fought hard to overturn Parnell's decision and restore the tax program (every sentence I write is more and more absurd to me), but ultimately fell short in a ballot referendum earlier this year.

So there you go -- Palin and I, united in Alaska politics. Who would have ever thought?

Wednesday, December 12, 2012

The Populace of No

McClatchey polls America on the fiscal cliff. And it turns out, we're quite worried about it. 70% say it matters if we make a deal. 74% say that the parties should compromise rather than stay steadfast on principle.

And then voters are asked whether they support various plans for reducing the deficit.

Democrats oppose every option except raising taxes on the rich. Republicans oppose every option, period.

Wednesday, July 25, 2012

EMILY's Lies

Is there a nominally progressive advocacy group more scurrilous than EMILY's list? It seems like I'm constantly seeing them engaging in bogus-to-outrageous attacks on progressive Democrats, in ways that do deep damage to the progressive movement while doing very little (if anything) to push Congress in a pro-choice direction. They were deeply involved in Nikki Tinker's racially and religious-tinged campaign to unseat sterling progressive Rep. Steve Cohen in the 2008 Democratic primary. And right now DKos Elections is on their case adopting GOP-style rhetoric attacking a Democrat for successfully raising taxes on millionaires.

Friday, July 13, 2012

Maine Gov. LePage Calls IRS "Gestapo" -- Twice

I had vaguely heard of this before reading LePage had apologized, but I didn't really look into the specifics -- I just figured it was yet another case of embarrassingly overheated Tea Party rhetoric. But The Forward's more comprehensive coverage manages to shock even me.

Generally, casual Nazi references are done pretty thoughtlessly -- the speaker tends not to flesh things out too much because doing so would pretty rapidly demonstrate the absurdity (and moral depravity) of the comparison. But LePage was hardly being casual or off-the-cuff -- here are his remarks to a Vermont alternative paper after the original firestorm from the first time he called the IRS the Gestapo:
“What I am trying to say is the Holocaust was a horrific crime against humanity and, frankly, I would never want to see that repeated. Maybe the IRS is not quite as bad - yet,” LePage said.

Asked if the IRS was headed in that direction, LePage responded, “They’re headed in that direction.”

Asked if he knew what Adolf Hitler’s secret police did during World War Two, including the imprisonment and murder of millions of Jews, LePage said, “Yeah, they killed a lot of people.” Asked whether the IRS “was headed in the direction of killing a lot of people,” LePage answered: “Yeah.”

If I can have a moment of levity before I return to outrage -- "frankly", the Governor doesn't want the Holocaust to repeat itself? Why thank you -- I'm so glad you can be frank with us. It's so rare to have someone willing to boldly stand up for unpopular positions like "I don't want mass genocides to reoccur."

But anyway, Gov. LePage makes it very clear that when he is talking about the IRS-as-Gestapo, he is talking about mass slaughter, and that he does think that the IRS is "headed in that direction". The warrant for that is, naturally, the ACA -- I wouldn't say I was joking when I called the GOP's perspective on the ACA "taxing the rich to exterminate the poor", but I didn't expect a state governor to come out and say it so directly.

Thursday, June 28, 2012

ACA Upheld!

What, you didn't hear? (Oh, by the way, the Stolen Valor Act was struck down too).

Now, I haven't read the opinions yet. But it's not like that's stopping anyone else from opining. And I know the basics: The 4 liberal justices vote to uphold on commerce clause grounds, Alito, Thomas, Scalia, and Kennedy vote to strike down the entire law, and Roberts votes to uphold the law as an exercise of the tax power (there's a minor hiccup regarding how medicare funding is allocated that I'll ignore for now). Scattered thoughts below:

* I agree that the dissent's simultaneous assertions that the whole of the ACA must be struck down because the mandate and funding conditions are unconstitutional, and that the mandate is not "necessary and proper" to Congress commerce clause authority, are completely inconsistent with each other.

* I also agree that Justice Ginsburg repeatedly citing Justice Scalia's Raich opinion is a thing of beauty.

* Revenge of the tax power! That was the issue that everyone kind of forgot was an issue, even though that's really what the mandate most closely simulates. I don't know enough about tax law to understand why it isn't a tax for the purposes of the Anti-Injunction Act, though.

* Conservatives might claim a minor victory in that the opinion may further cabin the commerce clause power a bit, but ultimately I don't think that changes that much.

* People who say they're moving to Canada after this really need to rethink their strategy.

* UPDATE: I separately give my thoughts on why Chief Justice Roberts voted the way he did.

Tuesday, September 06, 2011

Clarification: We're Dumb

I love it when newspapers issue "clarifications" regarding statements that were actually just flagrantly false. Here's USA Today, "clarifying" that a pay raise "could very well bump you into the next tax bracket, possibly leaving you with less money." As Jon Chait notes, there is no situation where a pay raise could leave you with less money due to increased taxes, because our tax system is graduated. Worse yet, the column was entitled "math tips". Come on, people -- even I can get this.

Sunday, August 21, 2011

Want a Broader Tax Base? Reduce Income Inequality

The current tax orthodoxy amongst congressional Republicans has been simple: no more taxes, period. But some Republican presidential contenders realize that's unsustainable. And they've finally hit on a tax increase they can support: raising taxes on the bottom 50% of American workers. The language is "broadening the tax base", and the argument is that these are Americans who pay no income tax at all (though of course they pay other taxes, such as social security and sales taxes), because their incomes fall below the minimum required to trigger tax liability.

Libertarian blogger Radley Balko* concurs with those who find it worrisome that half the country pays nothing in income taxes. The problem, as he sees it, is that "an increasingly small percentage of earners fund the government, we’ll soon have a majority of people who pay no tax voting for more and more government services they benefit from, but don’t have to pay for." The reason we want to broaden the tax base is to ensure that everybody (or at least as many people as is feasible) have "skin in the game", that is, have an incentive to care about governmental expenditures.

The concern is legitimate, but it doesn't necessarily take us where Balko thinks it does. Let's put aside for the moment the fact that just because a majority of Americans don't pay income taxes doesn't actually mean that majority controls policy (both because of apportionment issues, and also because of structural concerns which disproportionately reduce the influence the bottom 50% have in political institutions). And also put aside the fact that taxation is not the only way that one can have "skin in the game" -- poorer Americans are more likely to be dependent on governmental services for the provision of basic needs, and thus have every reason to care about the efficacy of such services (Balko's main concern is less effected by this, because his primary worry is that government will do more, not that it will do what it does poorly -- though he suspects it will).

That fifty percent of Americans don't pay income tax is not because our tax code is set up to say "the poorest half of Americans pay nothing". Rather, the income tax system simply decrees that people who make below a certain threshold pay nothing income taxes, presumably because we feel that taking money away from people who earn that little represents too much of a hardship. And, as income inequality continues to skyrocket, the number of people who fall below that demarcation is now hovering around 50%.

But if we started seeing rising wages and earnings amongst the working class, that number would drop as more Americans earn enough to join the ranks of taxpayers. In other words, to the extent conservatives are really concerned that as many people as possible have "skin in the game", the current income tax structure in turn gives conservatives an incentive to care about an issue important to liberals: income inequality. One can broaden the tax base by taking more away from the already-poor. But it seems the better option is to broaden the income tax base by broadening the income base -- rendering fewer people poor in the first place.

And aside from the fact that this is simply more humane -- there is a threshold level of income below which we don't think a family is earning enough to support itself to a standard commensurate with our status as the greatest country in the world -- I think the incentive question cuts in its favor as well. I already explained above that the poor already have lots of incentives to care about how government works, and, regardless, it's far cheaper to incentivize them to act anyway. By contrast, there are very few notable points of leverage society has on the rich to get them to care about the living standards of the poor. To the extent that they are genuinely concerned over an emergent democratic majority which pays no taxes (to be honest, I'm dubious that they're actually that concerned), that's a very rare opportunity to make a trade.

* I want to say that, while obviously I strongly disagree with Balko on issues such as this, I have a lot of respect for him as a libertarian who actually puts his money where his mouth is -- he devotes as much if not more attention to aspects of governmental power which harm the poor and marginalized as he does to decrying regulations which hurt primarily the rich and powerful. His work on police brutality and the death penalty, in particular, has been stellar and admirable.

Wednesday, August 17, 2011

How Many GOPers Does It Take To Recognize a Collective Action Problem?

Warren Buffet recently took to the New York Times to argue that the very rich -- like himself -- were under-taxed. It's not even that bold of an argument -- tax rates for the ultra-wealthy are exceptionally low, and the American government needs revenue. But obviously, for the death-before-taxes wing of the GOP (i.e., all of it), this was heresy.

My former co-blogger Michael Van Der Galien was the first person I saw to snidely comment that Buffet was free to donate as much money as he wanted to charity (or the IRS), of his own volition. I thought about responding to point out that the question of tax rates for the rich is a collective action problem -- Buffet obviously was not declaring that he alone could solve America's budget crisis if only he were allowed -- but I figured it was a one-off, and decided to let it lie.

But alas, as usual, I can't set my expectations low enough. Jon Chait collects the same argument being made by Michele Bachmann and the Wall Street Journal. In addition to making the obvious collective-action point, Chait also notes that -- between the "why don't you just donate" then argument made against folks like Buffet, and the "class warfare" charge made against everyone else -- it turns out that nobody has standing to argue against raising a top marginal rate that currently is 15 points lower than where it was for the majority of the Reagan administration. Neat trick, that.

Friday, March 18, 2011

"Round Two" Roundup

That will be the last time I refer to the round of 64 as "round two". Stupid play-in games. And stupid Marquette for blowing my bracket halfway to St. Louis. (Also, with respect to the Hoyas: "Actual Jesuits could play better than Georgetown is right now.").

* * *

Grant Hill's response to being thought of as an "Uncle Tom". Ta-Nehisi Coates has characteristically insightful comments.

Minnesota Republicans propose criminalizing possession of money by the poor. No, seriously.

Sen. Jim DeMint (R-SC) was for Romneycare before he decided it was a "colossal mistake".

Color me unconvinced, but Ed Kilgore thinks Rep. Michele Bachmann (R-MN) could make a serious play in the Iowa caucuses. If it happens, it won't be because she's less "flawed" than Palin (I'm unconvinced that she's actually more media savvy), but because Republican crazification can never be underestimated.

GreaT post at Post-Bourgie on how being a Black kid growing up on the rough side of Philly turned the writer into a feminist.

Latinos in California are fleeing the GOP in droves. Can the rest of the West be far behind?

Keep the IRS Out of My [Girlfriend's] Uterus!

Thursday, February 24, 2011

Fiscal Hackery FTW

Can you smell the seriousity?
Wisconsin's Republican governor, Scott Walker, says that concern over his state's relatively modest budget crisis motivates his drive to strip public-sector employees of their ability to bargain collectively. And, yet, he just decided to put Wisconsin into a fiscal strait-jacket, signing a bill Tuesday that would require a two-thirds supermajority in the state legislature or a state-wide referendum to raise a range of taxes. This is not the sign of a serious budget hawk, whatever you think of Walker's policies on public-sector unions.

I'm not sure how serious to take any one on the question of deficits (I'm not sure how much I care about the topic myself). But with Republicans, I really think it's difficult to even draw a coherent line through their fiscal positions. They support slashing public programs to groups they don't like, but they turn around and plow the savings back into tax breaks for the wealthy -- a massively regressive upwards wealth distribution. None of it goes into deficit reduction. And of course, there are plenty of governmental spending categories -- particularly on the federal level (defense) but also in terms of state-subsidies -- that Republicans absolutely refuse to cut.

Democrats may not be interested in cutting spending (though I'm sure they have their list of programs worth cutting -- starting with overblown weapons budgets and continuing over to abstinence-only education), but at least they're willing to support the tax rates necessary to pay for their ambitions.

Friday, January 14, 2011

The GOP's Ambassador

When he isn't advising folks to quit speaking the language of living in the "ghetto" (he says -- I'm not kidding -- he meant the Jewish ghetto, so presumably, his objection is to Hebrew), Newt Gingrich likes to think of himself as a "go-between" for the GOP and minority communities. No, I don't get where he got that idea either.

And now, Gingrich has started talking about what the GOP needs to do to build upon their 2010 victories in 2012. In order to rack up a suitable governing majority to begin 2013:
Republicans need to spend at least 30 percent of their time campaigning to black, Hispanic and other minority communities ....

Interesting! And what should they say in those meetings?
....and emphasize lowering taxes instead of social programs such as welfare.

Great plan, Newt! Finger on the pulse.

Via Chait.

Monday, January 03, 2011

This

Jon Chait:
The constituency for entitlement cuts -- which is the sine qua non of any serious reduction in the size of government -- is 7% of the population. Which is to say, actual small government conservatism -- as opposed to opposition to unspecified waste or a misunderstanding of the size of the foreign aid budget -- is essentially nonexistent at the popular level.

By contrast, raising taxes on the wealthy as a step towards deficit reduction carries with it the support of 61% of all Americans.

Monday, November 08, 2010

It's No Better in the Private Sector, Kid

I empathize with Radley Balko's travails to get his refund back from the IRS. But that's because I'm locked in more or less the same battle with Comcast, which has been hanging onto my security deposit and refund for nearly three months now. Same utter incompetence by everyone I've every interacted with. Same shunting from bureaucracy to bureaucracy. Same inability to explain what went wrong, how it went wrong, or how they're planning to fix it. I don't think even the IRS' opening gambit was to allege that Balko owed them additional money, which is how Comcast tried to play me.

Friday, September 24, 2010

This Isn't a Parody?

I can't believe the West Virginia Republican Senate nominee, John Raese actually said this in an interview:
LEWIS: Tell us a little bit about you and your business experience and how you got here.

RAESE: I made my money the old-fashioned way, I inherited it. I think that’s a great thing to do. I hope more people in this country have that opportunity as soon as we abolish inheritance tax in this country, which is a key part of my program.

Are you kidding me?

Man of the people!