Dear Comrades -- as many of you know I am persuaded by the arguments of the
"SSA" school that there have been waves of different "political economies"
over the course of the development of US capitalism.

I believe that in the 1980s, neoliberalism triumphed and it foundered on
the financial crisis of 2008.

Now here comes Paul Krugman who argues (without saying it outright) that
there is a NEW political economy which is based on out and out corruption
and tax evasion which has beneifitted the .0001 percent (the
trillionaires).   Here is his argument.

IF HE IS RIGHT, THERE IS a new political economy in the US which is way
beyond neo-liberalism.   AND --- the narrowness of the group that has
benefited from basically non-enforcement of the tax laws presents a very
juicy LOW HANGING FRUIT for a reformist Democratic Administration to go
after --- A giant IRS enforcement budget and a few jail sentences would be
a great way to stick a pin in the over-inflated incomes of the
trillionaires --

THoughts?

At this point, it’s almost a commonplace to say that under
DonaldTrump,America has become a kakistocracy, ruled by the worst. But I
don’tthink it’sfully appreciated the extent to which we’ve also become a
cheatistocracy,ruled by the most corrupt.

Today’s commentary is a follow-upon yesterday’s primer, which was about
therole of tax evasion both in leading to or contributing to our downward
spiralinto oligarchy and also as a surprisingly large factor in the budget
deficit andtherefore in America’s debt problem.

Before I get to tax evasion, let me say something about where I’ve beengoing
 in my kind of intellectual journey into understanding oligarchy. As
aneconomist, normally my instinct is to think about the invisible hand, to
thinkabout market forces, about technology as driving what happens to
society.And even now there’s at least some extent to which the rise of kind
of gardenvariety inequality, the rise of the top quintile at the expense of
the middle, may be partially explained by the bias of technology towards
higher formal skills, although that may be ending now with AI and all of
that.

But as I began to focus on oligarchy, on the very small number of
people whohave
enormous wealth, enormous income, but the wealth is an even biggerfactor —
there are a really handful of people who have come to play such alarge
role.In our society, in our economy, and above all, of course, in
ourpolitics— I was forced more or less by the numbers to say this is not
aboutthe invisible hand. This is not about market forces. It isn’t even
mostly abouttechnology.

Yeah, some technologies create winner-take-all markets that make people int
he right place extremely wealthy. But the really big factor that’s driven us
fromthe relatively equal society that we were 50 years ago — not obviously
anywhere close to truly equal, but nothing like the dominance of a tiny elite
that we have now — the really important factor is policy and above all
taxpolicy.

We basically stopped imposing progressive taxes that limited the
growth ofenormous
fortunes. And sure enough, as the tax barriers to accumulation ofexcessive
wealth went away, excessive wealth began to concentrate.

This is, in many ways, the fundamental story. We got rid of, we ended
theGilded Age with its dominance by, as FDR said, the power of
organizedmoney, largely by taxing a lot of that organized money away. And we
 got backto something which in many ways is worse than the Gilded Age by
takingaway those taxes and allowing vast fortunes to snowball and buy
themselvesenormous political power, which allows them to snowball even
further.

One factor in all of that is the rise of simply not paying taxes that
you’resupposed to pay. A lot of it is reductionist statutory tax rates. We
taxcorporate profits at a far lower rate than we did In the 1950s, we tax
topincomes at a much, much lower rate than we did in the 1950s. But
what’salso true is that we simply allow people to get away with not paying
taxes toan enormous extent, to almost surely a much greater extent than used
 to bethe case.

The numbers are big, and in the primer I go through the tax gap. The money
owed but not in fact collected is certainly north of $600 billion a year. It
 is something like 40% or more of the U.S. federal budget deficit. It
is a major
contributing factor to the accumulation of vast fortunes.

What is striking is that far from really making an effort to rein in that
tax gap, for the most part politically our system has moved to let it rip,
has basically tried to make America safe for tax cheats.

This is something that overwhelmingly benefits people with high incomes
andlarge wealth because people with really big incomes, people who
areextremely wealthy, for one thing, they just have much more
complicatedincome. It’s much, much harder to track down and audit someone
who hasmultiple businesses, some of which are dummy businesses, some of
whichmay be real, but nonetheless are conduits through which money can move.
And only the very wealthy can maintain offshore accounts that enable them to
hide income and so on.

So tax evasion is something that overwhelmingly benefits people with
veryhigh wealth and income. Not all! Not every billionaire is a tax cheat.
There arelevels and levels. There are some people who just feel that’s not
something Iwant to do.People who feel that it would be wrong. Morality does
exist. Thereare people who feel that their personal losses, should they be
caught outcheating heavily on their taxes, would be large. So they care
about theirreputation.

And then there are those who don’t.

What’s astonishing is that we have, especially since 2010, especially
sincethe hard right Republicans took control of the House of
Representatives, wehave moved to largely eviscerate any attempt to control
that type of taxevasion.

The numbers are really startling, and the IRS has actually put out
very usefulinformation.
If you are someone with a very high income, the IRS stopscounting pretty
much at a million or more a year, but presumably it’s evenmore true further
up the scale.

In 2011, before the right-wing Congress was able to do its work, more than7%
 of tax returns in that range were audited, which is not unreasonablebecause
 there’s obviously a lot of possibility for malfeasance there. It’s
notsaying that 7% of people with incomes of morethan a million were sent to
jail.Obviously nothing like that, but we had widespread auditing, which
amongother things, encouraged people not to cheat on their taxes.

By 2019, just eight years later, that number had gone from 7.2% to 0.7%. So
almost nobody with high incomes was being audited for possible tax fraud.

Now, why was that happening? There had been savage cuts in the funding to
the IRS. Very large, at least 25 to 30% adjusting for inflation, something
like a40% reduction in the staff available for enforcement. And as it turns
out,auditing the taxes of a very high income person is a lot more expensive
thanauditing a regular person. An ordinary blue collar worker, middle
income,white collar worker who might be failing to declare some income, in
manycases, it’s really very hard for them to evade taxes at all. And if they
do, ittends to be relatively straightforward to pick apart what’s going on.
And soaudits of ordinary people are cheap.

Audits of millionaires and billionaires, sounding like Bernie Sanders, are
veryexpensive. And so the IRS, with limited resources and wanting to show
that itwas in fact auditing people, largely gave up on auditing the
extremelywealthy.

And this is a big number. The amount that we lose to tax evasion issomething
 like the entire budget of Medicaid. It’s something like six timeswhat we
spend on food stamps. It’s something like 15 times the amount ofmoney that
Elon Musk saved by destroying USAID and killing millions ofpeople in Africa.
 And yet it has been allowed to flourish.

Notice, by the way, that this is all pre-Trump.

Now, under Biden, there was a push to rectify the situation, a push to
restoreenforcement,
increase the resources of the IRS, and increase enforcementactions in an
attempt to tilt the agency’s priorities back towards where itshould be, which
is going after the big money. And that was just gettingstarted. It
takes a while
to ramp those things up.

And you know what happened. Of course, Trump’s one big beautiful bill
didsavage cuts in IRS resources for enforcement.Savage cuts in
personnel.We’re now back to a situation where things are worse than they
were beforeBiden started to try to fix it. So this is going to continue.

What I find remarkable and interesting — I mean, I wouldn’t say that
I’mbaffled, but I think it is something that takes some analysis is *why*
exactly.

I mean, it’s one thing to favor the interests of the uber wealthy. Okay, weknow
that’s what the modern Republican Party is, whatever it may claim tobe.

But it’s another thing to systematically favor the least honest. What this
policydoes is It basically says if you are an honest billionaire — I’m
afraid to namesomebody because who knows what may come out in some future set
of files — but if you are an honest billionaire, you are disadvantaged by
the fact thatdishonest billionaires are able to get away with cheating on
their taxes. Youshould be opposed to that, but obviously the party that
currently controlsCongress, the White House, and the Supreme Court, that
party actuallyprefers dishonest men of great wealth. It’s actually a
positive preference forcheaters.

I can speculate very loosely. It’s often been observed of Trump, and it’s
probably true of some others in his camp, that at a fundamental level, he
does not believe that anyone has good motives. And that someone who appears
to actually be a decent person who plays by the rules is, by that very
token, someone Trump distrusts.

He kind of assumes that they must be even worse than he is. Otherwise, they
wouldn’t be faking having good intentions, which people like him never have.
Maybe there is something going on, something deeper. But in any case,wehave
developed a system where not only do we enormously favor theinterests of
people who already have vast amounts of money, but we literallyfavor
malefactors of great wealth, to use Teddy Roosevelt’s phrase. Weliterally
favor people who not only have enormous amounts of money, butcheat, who
don’t pay their taxes, who break the rules.

This is not America. The general public still very much believes that
peopleshould pay the taxes they owe. We are not a country that valorizes,
thatrewards, or that honors people who cheat.But we have become a society
thatin practice does reward people who cheat.

What does that do to our social cohesion? What does that do to our sense
ofourselves as a nation? I think in some ways the moral decay is worse than
the numbers, which is saying a lot.


(end of KRUGMAN quote)


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