The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation
The Forum: A Journal of Applied Research in Contemporary Politics, 16(3): 441–460, 2018
20 Pages Posted: 4 Jan 2019
Date Written: November 30, 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.
Keywords: Tax Law, Tax Policy, Legislation, Politics
JEL Classification: K34
Suggested Citation: Suggested Citation