Tuesday, October 16, 2018

Taxes that build middle class

American debt is staggering $21,21 trillions and no end in sight, because we do not generate yearly revenues to cover our current expenses, in excess of $779 billions for FY 2018. 
Meanwhile latest GOP tax cuts plan reduce the tax burden across the taxable brackets of our income earning population giving the lion share to the business community, from 35% to 21% in particular the corporate world. 
No wonder the federal deficit is on the path of $1 trillion per fiscal year or more.
GOP and president Trump assured the public that their tax cuts will create such jobs boom that the revenues will flash flood the federal and the states budgets.
At some level even the most dedicated red hats make America great Trump supporters will have rude awakening and face the reality: you may get a job, but you will need another one to get ahead on the greatness path if any awaits your communities.
Theres no jobs that will generate enough revenues to cover the shortage created by GOP tax cuts.
Many reasons why, and i will address that in the near future, point is, America needs new tax system.
I do not assume my proposal will get any legs anytime soon, but i will make one anyway.

First: payroll taxes. 
American economy generate GDP of $56,446 per capita.  
I believe the national country GDP per capita should be the amount of income tax exemption.
Anyone who make below $56,466  or $27.1375 per hour in a year should pay zero payroll income taxes.
Employers should be paying for their employees their social security and medicare taxes too, currently 15.30%.
Employees who make more then $56,446 in a year should pay 10% payroll deduction on every dollar above the taxable exemption amount. For example if employees make $28/h he/she would have to pay income taxes on $1794 dollars or $6.9 per paycheck on biweekly payroll income.

Second: income taxes. 
Establish the yearly tax exemption, as previous GDP per capita.
i will use the above mention amount of $56,446.

Income brackets and taxable percentage 


Income 
individual
family
tax rate 
basic bracket
0-56.446*
0-112.892**
0%
median bracket***
56,446- 1.000.000
112.892-1.000.000
10%
high end bracket
1.000.000-***
1.000.000-***
25%

*   Stands for GDP per capita in the current  fiscal year.  
**  Stands for twice the amount of the GDP per capita in the current fiscal year. 

*** Over $1M all income is subject to 25% income tax rate 

Anyone who make in a fiscal year up to the previously established GDP per capita for that year, will belong to the basic income bracket and will not be subject to any payroll or federal income taxation.
Income over previous FY GDP per capita for individual and double for family, will be subject to 10% tax rate on every dollar above that amount up to $1M, no matter the income source: wages, dividend, capital gain, interest, rent etc.
Anyone who generate income above $1.000,000 - will be subject to 25% tax rate on every dollar thereafter.
No deductions or tax exemptions apply.
Collected revenues will increase according to the available data compared with the current taxable income brackets.




Third: Corporate taxes. 
I don't know how America drop the ball and allowed the tax burden to shift from employers to employees, from wealthy to middle class, from business to individuals, but i guess it start with diminishing the corporate taxes.
Current corporate income taxes are $21%. I don't mind the percentage if we eliminate every tax exemptions from it.
Corporations should pay their employees Social Security and Medicare taxes, currently 15.30% on top their income taxes of 21%.
No deduction and no tax exemption whatsoever.
If we take the current tax expenditure between individuals and corporation and apply them into the current budget, without any additional change of any proposal i make here, they will still cover universal healthcare for all, tuition free college education, and much needed cost free childcare, cause they amount to about $1.5 Trillions of dollars last year according to CBPP. 



FICA taxes should not have a cap on income and employees FICA taxes should be completely paid by employers.
Currently eliminating the tax cap on social security will affect only the 6% of the top earners. 


According to Bureau of Labor statistics, 93% of all occupational employments in America are making less then the current GDP per capita per year.
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The cost of current public healthcare  in America is $1.38T according to CBO. 

Federal Program
Cost in 2016in billions
Medicare (over the age of 65) 
$612
Medicaid 
$203
Medicare ( under the age of 65)
$80
Medicaid (ACA expansion) 
$64
Tax deductions for health insurance 
$272
Veteran Healthcare 
$63
ACA marketplace subsidies 
$43
ACA premiums tax credits 
$32
Childrens healthcare programs 
$13
Total *
$1382


Student enrollment 
Cost per student 
Total 
14.8*
$6817
100.8**
*  Figure in millions


** Figure in billions 



Child care per child*
weekly rate per child
month expense per child 
year expense per child
Child care center 
211
844
10128
After school sitter 
242
968
11616

hourly rate 
40 hours week
year income
minimum wage in USA 
7.25
290
15080
Number of children in USA enroll in childcare 
preschool 0-5
K12 

in millions
4.7
24.7

National cost of childcare (current system) 
25.8
N/A

__________________________

Fiscal policies only generate revenue the Nation can spend on social priorities.
The American fiscal policies are the last thing that couldn't be more wrong.
And it is the first thing that can change literally overnight.
It is just a matter of passing a bill.
How many people are passing a bill?
As many as the American congress have 535: 100 Senators and 435 House of representatives in 50 American states.
2018 is around the corner.
I don't know how many democrats are willing to support fiscal politics that will build middle class on the back of the corporations, but i know that not one republican is willing to even consider tilting the odds in favor of middle class.
For some strange reason, republicans are winning elections, holding whole states as hostages and they never stop paying the corporations and the owners tributes.
Strange indeed.
Marie







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