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Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961–1986

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Worlds of Taxation

Part of the book series: Palgrave Studies in the History of Finance ((PSHF))

Abstract

This chapter discusses three episodes of federal tax reform in the United States between 1964 and 1986, and their respective success and failure. From the 1964 tax cut to 1986 tax reform, cutting tax rates and expanding tax expenditures became politically important in the legislative process of base-broadening tax reform. The revenue neutrality of the reforms proved significant to convince congressional opponents, as closing loopholes by invoking horizontal equity would serve to provide lower tax rates and tax expenditures preferred by them. The essay highlights, however, that the successful 1986 reform by the Reagan administration prompted the exclusion of principles such as vertical equity, progressivity, and the financing ability of the federal income tax system from the discussion about comprehensive tax reform.

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Notes

  1. 1.

    Thorndike, Their Fair Share.

  2. 2.

    Brownlee, “Tax Regimes,” 37–104.

  3. 3.

    The idea of German Historical School strongly influenced Seligman’s fiscal thought. See Mehrotra, Making the Modern American Fiscal State, 96–118.

  4. 4.

    Haig, “Concept of Income,” 7.

  5. 5.

    Ibid., 27.

  6. 6.

    Simons, Personal Income Taxation, v–vii, 205–220.

  7. 7.

    Simons, Economic Policy, 57, 65–68.

  8. 8.

    Simons, Federal Tax Reform, 4–32.

  9. 9.

    For Surrey’s background, see, for example, Eyal-Cohen, “Preventive Tax Policy,” 877–880; and Griswold, “A True Public Servant.”

  10. 10.

    See, for example, Stanley S. Surrey, “The Relationship of Revenue Administration to Fiscal Policy with reference to Underdevelopment Countries,” November 15, 1956, Historical Special Collection (HSC), Harvard Law School Library (HLSL), Stanley S. Surrey Papers (SSSP), Box 35, File No. 26-3: Tax Administration Conference.

  11. 11.

    See, for example, Stanley S. Surrey to Wilbur D. Mills, “Memorandum re General Tax Revision Activities of House Committee on Ways and Means, 1959–1961,” December 24, 1958, HSC, HLSL, SSSP, Box 14, File No. 40-5: Hon. Wilbur D. Mills, 1956–1959.

  12. 12.

    Andrews, “A Source of Inspiration,” 332.

  13. 13.

    Stanley S. Surrey, “Summary Statement of Stanley S. Surrey for Hearings on Broadening the Tax Base, House Committee on Ways and Means November 16, 1959, The Federal Income Tax Base for Individuals,” undated, HSC, HLSL, SSSP, Box 39, File No. 28-1: Ways and Means Committee, 1957–1960.

  14. 14.

    Keynes, The Collected Writings, 94–95, 372–373.

  15. 15.

    Keynes, How to Pay for the War, 34–51.

  16. 16.

    Lerner, The Economics; Hansen, Fiscal Policy.

  17. 17.

    As for the tax regime structured during World War II, see Brownlee, “Tax Regimes,” 88–96; Jones, “Class Tax to Mass Tax.” For details of the federal tax system structured by tax reform programs until 1954, see Joint Economic Committee, The Federal Revenue System.

  18. 18.

    See, for example, Cassels, “This Man.” For Mills’s background and his contribution to federal tax policy, see Zelizer, Taxing America.

  19. 19.

    “Program of Panel Discussion in General Revenue Revision, 1959,” September 8, 1959, National Archives College Park (NACP), Record Group (RG) 56, Office of Tax Policy: Subject Files (OTPSF), Box 68, File Folder No. 55: Tax Legislative Program for 1959–1960, Mills Subcommittee, 1959–1962.

  20. 20.

    Harvey E. Brazer , born in Montreal, received a BC from McGill University (1943). After World War II, he received an MA (1947) and PhD (1951) at Columbia University. He taught economics at Rutgers (1947–48) and finance at Lehigh (1948–50) and Wayne State universities until 1957, when he joined the faculty of University of Michigan as an associate professor. He served in the Treasury as a deputy assistant secretary and director of the OTA in the Kennedy administration from 1961 to 1963. See Faculty History Project, “Harvey E. Brazer.”

  21. 21.

    Stanley S. Surrey, “Preliminary Statement of Tax Reform Program for 1962,” April 22, 1961, JFKL, WWHPP, Box 22, File: Tax Cut 4/61-11/61.

  22. 22.

    “Full-employment output” is the notion of output assumed when an economy is at full employment. The CEA defined the criterion of full employment as a 4 percent unemployment rate.

  23. 23.

    The “full-employment budget surplus” is the difference between the balance of the actual budget and of the full-employment budget, which is assumed when an economy is at full employment.

  24. 24.

    Heller, New Dimensions, 60, 113.

  25. 25.

    Walter W. Heller to James Tobin and Kermit Gordon, “Eventual Memo to the President on Tax Cuts,” February 20, 1961, John F. Kennedy Library (JFKL), Walter W. Heller Personal Papers (WWHPP), Box 21, File: Tax Cut 11/24/60-3/29/61.

  26. 26.

    Schlesinger, Jr., A Thousand Days, Chap. 23.

  27. 27.

    Walter W. Heller to John F. Kennedy, “Where We Stand on Budget and Tax Policy Decisions,” June 9, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62.

  28. 28.

    Richard Musgrave, “Fiscal Policy Outlook,” June 28, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62; Gerhard Colm to Walter W. Heller, July 11, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62; Walter W. Heller to John F. Kennedy, “Business Economists on the Economic Outlook and Tax Policy,” July 12, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62.

  29. 29.

    Arthur M. Schlesinger, Jr. to John F. Kennedy, “Tax Cut,” July 17, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62.

  30. 30.

    C. Douglas Dillon, “The Current Economic Situation and Proposals to Meet it,” June 6, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 6/62-7/62. This is a blind report.

  31. 31.

    “Kennedy Bars Tax Cuts Now, Citing Upturn,” The New York Times, August 14, 1962.

  32. 32.

    Warren Smith to Walter W. Heller, “Financing of a Deficit Resulting from a Tax Cut,” August 7, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 8/62.

  33. 33.

    Lee Preston to Walter W. Heller, “Dillon Testimony before Ways and Means Committee ,” August 7, 1962, JFKL, WWHPP, Box 22, File: Tax Cut 8/62.

  34. 34.

    Robert A. Wallace, “Possible Compromise on Tax Package,” November 19, 1962, JFKL, Record of Department of Treasury Microfilm Print Outs, Roll 40, Folder 2 of 2, File: Assistant Secretary of the Treasury (Robert A. Wallace), Troika, September–December 1962.

  35. 35.

    Kennedy, Public Papers, 1963, 73–92.

  36. 36.

    Porter, “5 Per Cent Tax Deduction.”

  37. 37.

    Stein, The Fiscal Revolution, 449–450.

  38. 38.

    Treasury Department, Annual Report, 1964, 36. Richard Goode demonstrates the result and effect that the tax reform of 1964 had on the individual income tax system. See Goode, The Individual Income Tax, 236.

  39. 39.

    Stein, The Fiscal Revolution.

  40. 40.

    Walter W. Heller to Lyndon B. Johnson, “Economic Impact of the Tax Cut,” June 2, 1964, JFKL, WWHPP, Box 23, File: Tax 6/63.

  41. 41.

    Heller, New Dimensions, 1–13.

  42. 42.

    Buchanan and Wagner, Democracy in Deficit, 21–22, 77–105, 156.

  43. 43.

    Wilbur D. Mills, “Remarks before the American Institute of Certified Public Accountants, Washington, D.C.,” October 16, 1968, The Hendrix College Archives (HCA), Wilbur D. Mills Papers Collections (WDMPC), Box 644, File 3.

  44. 44.

    “Remarks of the Honorable Henry H. Fowler, Under Secretary of the Treasury, at the Fourteenth Annual Midyear Conference of the Tax Executives Institute, Mayflower Hotel, Washington, DC, Monday, March 2, 1964, 7:30 pm, EST: A Turning Point in Tax Policy,” March 3, 1964, NACP, RG 56, OTPSF, Box 69, Folder No. 96: Tax Policy (1964–1965).

  45. 45.

    Gerard M. Brannon was born in Manila, Philippines, on June 28, 1922. He received an AB in 1943 and an MA from Georgetown University. After receiving the MA, he began his career in Washington with the staff of the Joint Committee on Taxation. He received his PhD from Harvard University in 1950. After obtaining his doctorate, he taught economics at the University of Notre Dame before returning to Washington to join the staff of the CWM. Brannon moved to the Treasury in 1963, serving as director of the OTA. He retired from the Treasury in 1972 and returned to Georgetown University as chairman of the Economics Department. See “Gerard M. Brannon,” The Washington Post, March 5, 2015.

  46. 46.

    Gerard M. Brannon, “Statement of Treasury Policy on Tax Credits,” March 30, 1964, NACP, RG 56, OTPSF, Box 69, Folder No. 96: Tax Policy (1964–1965).

  47. 47.

    “Remarks by the Honorable Stanley S. Surrey Assistant Secretary of the Treasury before the Tax Executive Institute Shoreham Hotel, Washington, DC 6:30 pm EST, Sunday, March 7, 1965: The Function of Tax Policy,” undated, NACP, RG 56, OTPSF, Box 69, Folder No. 96: Tax Policy, 1964–1965.

  48. 48.

    Treasury Department, “Remarks by the Honorable Stanley S. Surrey, Assistant Secretary of the Treasury at the Financial Analysts Federation Conference, Washington Hilton Hotel, Washington, DC, Tuesday, October 5, 1965, 12:30 pm EDT: The Role of Tax Policy in the Great Society,” undated, NACP, RG 56, OTPSF, Box 69, Folder No. 96: Tax Policy, 1964–1965.

  49. 49.

    Mozumi, “Tax Policy.”

  50. 50.

    Congressional Quarterly, Congressional Quarterly Almanac, 1969, 589.

  51. 51.

    Nixon, “Statement on Signing the Tax Reform Act of 1969.”

  52. 52.

    Stein, “The Fiscal Revolution in America, Part II,” 201–209.

  53. 53.

    Witte, The Politics and Development, 179–198.

  54. 54.

    Birnbaum and Murray, Showdown, 15.

  55. 55.

    Department of the Treasury, Blueprints for Basic Tax Reform, January 17, 1977.

  56. 56.

    Lawrence Woodworth was born on March 2, 1918, in Loudenville, OH. He received an AB from Ohio Northern University in 1940 and an MS in government from the University of Denver in 1942. From 1942 to 1943, he worked as a tax analyst on local government for the Civic Research Institute in Kansas City, MO. He worked for the Tax Foundation in New York City in 1943–1944, and he became a member of the staff of the Joint Committee on Taxation in 1944. In 1960, he received his PhD in economics and public administration from New York University, and became the chief of staff for the Joint Committee on Internal Revenue Taxation in 1964. Woodworth died on December 7, 1977. See Carter, “Department of the Treasury.”

  57. 57.

    Biven, Jimmy Carter’s Economy, 40–45. Lance’s deputy, James McIntyre, later replaced him.

  58. 58.

    Stuart Eizenstat to Richard Hutcheson, “Congressman Ullman’s Employment Tax Credit Proposal,” January 31, 1977, Folder: 2/5/77 [1], Container 5, Office of the Staff Secretary Files (OSSF), Presidential Files (PF), Jimmy Carter Library (JCL).

  59. 59.

    Mark Siegel to Jimmy Carter, “Ullman’s Tax Proposal,” January 31, 1977, Folder: 2/5/77 [1], Container 5, OSSF, PF, JCL.

  60. 60.

    Bert Lance to Jimmy Carter, February 10, 1977, Folder: 2/15/77 [1], Box 7, OSSF, PF, JCL.

  61. 61.

    Stuart Eizenstat and Robert Ginsburg to Jimmy Carter, “Secretary Blumenthal’s Memorandum Re Organizing for Tax Reform,” February 11, 1977, Folder: 1/20/77-5/31/77, Box FI-28, FI 10, WHCF, SFE, JCL.

  62. 62.

    W. Michael Blumenthal to Jimmy Carter, “Possible Tax Reform Program,” undated, Folder: 5/19/77 [2], Container 21, OSSF, PF, JCL.

  63. 63.

    US income tax system has long had a problem regarding the tax treatment of corporate income, the so-called double taxation—corporate income can be taxed twice, first by the corporate income tax and again when the income is received by shareholders. Tax scholars, the Treasury, and successive administrations have considered mitigating double taxation by integrating the corporate and individual income tax system, providing tax relief at the individual level for dividends, and capital gains, on which corporate income tax has already been paid. See, for example, Slemrod and Bakija, Taxing Ourselves, 270–273.

  64. 64.

    Robert Ginsberg and Stuart Eizenstat to Jimmy Carter, “Tax Reform Meeting,” May 16, 1977, Folder: 5/18/77, Container 21, OSSF, PF, JCL.

  65. 65.

    Shimada and Mozumi, “Construction State.”

  66. 66.

    Charles Schultze to Jimmy Carter, “Taxes as a Percent of GDP,” June 3, 1977, Folder: 6/4/77 [1], Container 24, OSSF, PF, JCL.

  67. 67.

    Jimmy Carter to W. Michael Blumenthal and Lawrence Woodworth, “Tax Reform,” June 29, 1977, Folder: 6/29/77, Container 26, OSSF, PF, JCL.

  68. 68.

    W. Michael Blumenthal to Jimmy Carter, “Tax Reform,” July 15, 1977, Folder: 7/15/77 [1], Container 31, OSSF, PF, JCL.

  69. 69.

    Biven, Jimmy Carter’s Economy, 199.

  70. 70.

    Hargrove and Morley, The President, 495.

  71. 71.

    Heineman, Jr., and Hessler, Memorandum for the President, 259.

  72. 72.

    Hargrove and Morley, The President, 495.

  73. 73.

    Congressional Quarterly, Inc., Congressional Quarterly Almanac, 1978, 218–226.

  74. 74.

    Birnbaum and Murray, Showdown, 16.

  75. 75.

    Between 1980 and 1984, the federal deficit rose from 2.8 percent to 5 percent of GDP, implying that more than half the deficit was there when Carter left office. See Feldstein, “American Economic Policy in the 1980s,” 47–48.

  76. 76.

    Brownlee, Federal Taxation, 182–190.

  77. 77.

    Darman, Who’s in Control?, 118–119.

  78. 78.

    Regan, For the Record, 196–207.

  79. 79.

    Brownlee, Federal Taxation, 196–197

  80. 80.

    Reagan, “Address to the Nation on Tax Reform.”

  81. 81.

    Conlan, Wrightson, and Beam, Taxing Choices, 86–88.

  82. 82.

    Fessler, “Panel Votes,” 2102.

  83. 83.

    Fessler, “Ways and Means,” 2484.

  84. 84.

    Fessler, “House Reverses Self,” 2705–2711.

  85. 85.

    Fessler, “Search for Senate Tax Plan,” 492.

  86. 86.

    Fessler, “Markups to Begin March 19,” 591–594.

  87. 87.

    Fessler, “Finance Panel Suspends,” 840–842.

  88. 88.

    Shanahan, “Finance Panel OKs,” 1007–1013.

  89. 89.

    Shanahan, “‘Christmas Presents’,” 1377–1379.

  90. 90.

    Shanahan, “Tax Conferees,” 1677–1679.

  91. 91.

    Shanahan, “‘Congress Expected to OK,” 1947–1951.

  92. 92.

    Brownlee, Federal Taxation, 204–209.

  93. 93.

    Conlan, Wrightson, and Beam, Taxing Choices, 45–80.

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  1. Department of Economics, Yokohama National University, Yokohama, Japan

    Seiichiro Mozumi

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  1. ETH Zurich Institute of History, Zürich, Switzerland

    Gisela Huerlimann

  2. University of California, Santa Barbara, Santa Barbara, CA, USA

    W. Elliot Brownlee

  3. Keio University, Tokyo, Japan

    Eisaku Ide

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Mozumi, S. (2018). Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961–1986. In: Huerlimann, G., Brownlee, W., Ide, E. (eds) Worlds of Taxation. Palgrave Studies in the History of Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-90263-0_8

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