Paul L. Caron

Thursday, August 1, 2019

Trump’s Lasting Tax Policy Legacy Is Lowered Tax Morale

Andrew Leahey (Tax LL.M. 2019, NYU), Trump Tax Games: Lowered Tax Morale as Trump’s Lasting Tax Policy Legacy:

The Trump administration’s most permanent change to tax policy will not come in the form of executive action or signature legislation, but will stem from the way in which Trump himself has undermined tax compliance and lauded tax evasion — both in words and by example. These effects are not easily mitigated, as unlike tax rates there is no political or legislative mechanism through which social norms can be effectively changed.

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One might also credit the Obama Administration for some of the drop in morale over tax policy, in the raw cynicism and dishonesty of telling the American People through George Stephanopoulos that "Obamacare is not a tax," a few months before running to the Supreme Court to tell the Court that Obamacare was constitutional because it was a tax. Or perhaps some credit belongs to the Obama Administration's IRS tax administration practice, which responded to the opposition Tea Party movement by denying and slow-walking exemption applications based on political identification.

Posted by: Rick Marsh | Aug 1, 2019 2:18:38 PM

So Donald Trump thinks of the Tax Code as a "sport." Could be at NYU Law.

And "brilliantly used" it "to pay as little tax as legally possible." Maybe on their Board? (Check their firms' tax pages.)

But then took what he learned, at home and from our international partners, and *did something* about many, um, "planning techniques" that had infested our honorable profession, bled large, wasteful fees, and hamstrung American business.

Oh well. He can still be our President!

Posted by: Anand Desai | Aug 1, 2019 9:11:32 PM

I think the NYU Tax Program, which essentially trains people to help New York businesses avoid tax, has made a larger contribution

Posted by: Mike Livingston | Aug 2, 2019 3:40:50 AM