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

See all articles by Ari D. Glogower

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law

Date Written: November 30, 2018

Abstract

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

Glogower, Ari D., The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation (November 30, 2018). The Forum: A Journal of Applied Research in Contemporary Politics, 16(3): 441–460, 2018. Available at SSRN: https://ssrn.com/abstract=3293959

Ari D. Glogower (Contact Author)

Ohio State University (OSU) - Michael E. Moritz College of Law ( email )

55 West 12th Avenue
Columbus, OH 43210
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
58
Abstract Views
245
rank
360,658
PlumX Metrics