TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, January 9, 2019

The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

Ari D. Glogower (Ohio State), The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation, 16 J. Applied Research & Contemp. Pol’y. 441 (2018):

This Essay describes the gap between the rhetoric and the reality of preferences for small business in the 2017 tax legislation. In the effort to shape public opinion on the legislation, proponents frequently highlighted the benefits for small businesses while often eliding the much larger benefits for large businesses and the wealthiest individuals.

This strategic framing follows a recognizable historic pattern whereby tax benefits for the rich are sold to the public through a rhetoric emphasizing benefits lower down the economic ladder.

https://taxprof.typepad.com/taxprof_blog/2019/01/the-rhetoric-and-reality-of-small-business-preferences-in-the-2017-tax-legislation.html

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