Turning Slogans into Tax Policy

27 Pages Posted: 1 Apr 2008

See all articles by Karen C. Burke

Karen C. Burke

University of Florida - Levin College of Law

Grayson M. P. McCouch

University of Florida - Levin College of Law

Abstract

The article examines the Bush Administration's tax cutting agenda, focusing on recent attempts to repeal the estate tax and to eliminate the shareholder-level income tax on corporate dividends. In each of these two seemingly disparate episodes, the Administration used dubious economic claims and populist rhetoric to promote tax cuts without considering revenue costs or distributional effects. The legislative outcomes, however, were driven largely by budget constraints and interest group politics. In conclusion, the article suggests that the Administration's tax cutting agenda is best understood in terms of politics and ideology rather than conventional tax policy.

Keywords: estate tax, corporate tax, dividends, budget, distributional effects, Bush tax cuts

JEL Classification: K34

Suggested Citation

Burke, Karen C. and McCouch, Grayson M. P., Turning Slogans into Tax Policy. Virginia Tax Review, Vol. 27, No. 4, 2008; San Diego Legal Studies Paper No. 08-018. Available at SSRN: https://ssrn.com/abstract=1114914

Karen C. Burke (Contact Author)

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

Grayson M. P. McCouch

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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