2016 Republican Presidential Candidates

 

Minimal Taxation and Tax Code


Definition

Minimum: The least quantity assignable, admissible, or possible, in a given case; hence, a thing of small consequence.

Tax:
  1. A charge, especially a pecuniary burden which is imposed by authority.
  2. A charge or burden laid upon persons or property for the support of a government.
  3. Especially, the sum laid upon specific things, as upon polls, lands, houses, income, etc.
  4. A sum imposed or levied upon the members of a society to defray its expenses.
  5. To subject to the payment of a tax or taxes; to impose a tax upon; to lay a burden upon; especially, to exact money from for the support of government.

Constitutional Quotes

  •  Article. I, Section 7 - All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.
  •  Article. I, Section 8 - The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
  •  Article. I, Section 9
    •  No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.
    •  No Tax or Duty shall be laid on Articles exported from any State.
  •  AMENDMENT XVI - The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. (Note: Article I, section 3, of the Constitution was modified by the 17th amendment.)
  •  AMENDMENT XXIV, Section 1 - The right of citizens of the United States to vote in any primary or other election for President or Vice President, for electors for President or Vice President, or for Senator or Representative in Congress, shall not be denied or abridged by the United States or any State by reason of failure to pay poll tax or other tax.

 

  • Article of Confederation IV - The better to secure and perpetuate mutual friendship and intercourse among the people of the different States in this Union, the free inhabitants of each of these States, paupers, vagabonds, and fugitives from justice excepted, shall be entitled to all privileges and immunities of free citizens in the several States; and the people of each State shall free ingress and regress to and from any other State, and shall enjoy therein all the privileges of trade and commerce, subject to the same duties, impositions, and restrictions as the inhabitants thereof respectively, provided that such restrictions shall not extend so far as to prevent the removal of property imported into any State, to any other State, of which the owner is an inhabitant; provided also that no imposition, duties or restriction shall be laid by any State, on the property of the United States, or either of them.
  •  Article of Confederation VI
    •  No State shall lay any imposts or duties, which may interfere with any stipulations in treaties, entered into by the United States in Congress assembled, with any King, Prince or State, in pursuance of any treaties already proposed by Congress, to the courts of France and Spain.
  • Article of Confederation VIII 
    •  The taxes for paying that proportion shall be laid and levied by the authority and direction of the legislatures of the several States within the time agreed upon by the United States in Congress assembled.
  •  Declaration of Independence
    •  To prove this, let Facts be submitted to a candid world.
      •  He has combined with others to subject us to a jurisdiction foreign to our constitution, and unacknowledged by our laws; giving his Assent to their Acts of pretended Legislation:
        •  For imposing Taxes on us without our Consent:

2004 Republican Platform Quotes

  •  Introduction and Preamble
    •  Our plans focus on ensuring that America remains safe, terrorists are defeated, and democracy flourishes in the world on expanding opportunities for ownership and investment on making tax relief permanent ...
  •  Ushering in an Ownership Era
    •  Tax Relief: Making it Happen, Making it Permanent
      •  George W. Bush ran for President on a promise of lower taxes, so that people could keep more of the income they earn. He fulfilled that pledge. The fundamental premise of tax relief is that everyone who pays income taxes should see their income taxes reduced. The President offered a plan to lower all tax rates. Republicans in Congress strongly supported the President's plan. In 2001, President Bush signed historic tax relief into law. This year, 43 million families with children are receiving an average tax cut of over $2,000. The 2001 law:
        •   Created a new, low 10 percent income tax bracket;
        •  Lowered individual income tax rates for all Americans who pay income taxes;
        •  Doubled the child tax credit to $1,000;
        •  Reduced the marriage penalty for 33 million married couples;
        •  Expanded education IRAs, made pre-paid tuition plans tax-free, and created a deduction for higher education expenses;
        •  Phased-out the death tax that penalizes family-owned small businesses and farms;
        •  Simplified and expanded IRAs and 401(k)s so workers can save more for their retirement; and
        •  Increased the adoption tax credit and the child care tax credit.
      •  President Bush and the Republican Congress built on the reforms of 2001 by passing the Jobs and Growth Act of 2003. This legislation assisted our economic recovery by accelerating the 2001 tax relief and encouraging investment. The tax rates on capital gains and dividend income were reduced to the same, lower rate of 15 percent to encourage saving and investment. Seven million senior citizens who rely on dividend income are benefiting from this tax relief. The law also quadrupled small business expensing so entrepreneurs can deduct from their taxes the first $100,000 of investment. Because of the 2001 and 2003 tax cuts, 111 million families are receiving an average tax cut of over $1,500 and the overall tax burden on working Americans is the lowest it has been in 37 years.
      •  We believe that good government is based on a system of limited taxes and spending. Furthermore, we believe that the federal government should be limited and restricted to the functions mandated by the United States Constitution. The taxation system should not be used to redistribute wealth or fund ever-increasing entitlements and social programs.
      •  Our Party endorses the President's proposals to make tax relief permanent, so that families and businesses can plan for the future with confidence. Anything less will result in a significant tax increase on Americans. Making the tax cuts permanent is a crucial first step toward expanding ownership and ensuring that America turns economic growth into lasting prosperity.
    • Increasing Saving
      • In the past few years President Bush and Congressional Republicans have passed into law a variety of measures to improve, simplify, expand, and protect retirement savings in IRAs, 401(k)s, and other retirement plans. Their actions:
        •  Increased the amount you can save each year tax-free.
    •  Homeownership
      •  Affordable housing is in the national interest. That is why the mortgage interest deduction for primary residences was put into the federal tax code and why tax reform of any kind should continue to encourage homeownership. We support efforts to enact the Single-Family Affordable Housing Tax Credit.
    •  Small Business
      •  Republicans pledged in 2000 to lower tax rates for small business owners and entrepreneurs, end the death tax, cut red tape, reform our liability system, and aggressively expand overseas markets for our goods and services. Though more work remains to be done, including reauthorizing the Small Business Administration, President Bush and Congressional Republicans have made good on each of those commitments. They have:
        •  Reduced taxes on 25 million small business owners and entrepreneurs. Much of the tax relief came from reductions in individual income tax rates. Ninety percent of businesses pay income taxes at individual rates, not corporate rates.
        •  Lowered the tax burden on investment in new equipment by quadrupling the limit on small business expensing from $25,000 to $100,000 and allowing additional first-year depreciation of that equipment.
        •  Phased-out the death tax that punishes family-owned small businesses and family farms.
        •  Reduced paperwork. For example, 22.4 million small business taxpayers now have fewer lines to fill out on tax forms, freeing up an estimated 9.5 million hours previously used for paperwork every year.
    •  Health Savings Accounts (HSAs)
      •   Health Savings Accounts allow people to save, earn interest, and spend tax free on their health care needs. 
      •  The next step, which our Party endorses, is to extend tax deductibility to the insurance premiums associated with HSAs.
  •  Building an Innovative, Globally Competitive Economy
    •  America's economy is the strongest in the world, and it is getting stronger thanks to lower taxes, fewer burdensome regulations, and a focus on encouraging investment. 
    •  We must maintain our commitment to free and fair trade, lower taxes, limited regulation, and a limited, efficient government that keeps up with the new realities of a changing world.
    •  Lower Taxes and Economic Growth
      •  In 2001, President Bush and the Republican Congress worked together to pass the most sweeping tax relief in a generation. By letting families, workers, and small business owners keep more of the money they earn, they helped bring America from recession to a steadily expanding economy. Despite enduring the after-effects of the stock market's irrational exuberance in the late 1990s, terrorist attacks on our nation, and corporate scandals that bubbled to the surface after years of inattention, the U.S. economy has now grown for 33 straight months. And unlike four years ago, there are no signs of an end to the current economic growth.
      •  The proof is in the numbers, and the numbers prove our economy is strong and growing stronger.
        •  Over the past year, gross domestic product (GDP) grew at one of the fastest rates in two decades.
        •  Without the President's tax relief, real GDP would have been more than 3 percent lower and 2 million fewer Americans would have been working at the end of last year.
        •  Since last August, 1.5 million new jobs have been created.
        •  The unemployment rate has fallen from 6.3 to 5.5 percent, which is below the average of the 1970s, 1980s, and 1990s.
        •  Employment over the last year is up in 46 of the 50 states, and the unemployment rate is down in 49 of the 50 states. In addition to the official figures, household surveys show that hundreds of thousands of new jobs have been created, unreported, through self-employment and by small businesses.
        •  Real after-tax incomes are up by 9.6 percent since December 2000.
        •  Homeownership rates are at record levels - seven out of ten American families own their own home today.
        •  Consumer confidence is up from the levels seen at this time last year.
        •  Inflation remains low by historical standards, as do mortgage rates.
      •  We know what brought us this success - the hard work of the American people and the Republican commitment to low taxes. Now we must keep our economy on the right path by preventing taxes on families from going up next year, making the tax relief of the last four years permanent, and reforming the tax code to make it simpler, fairer, and more growth-oriented.
    •  Tax Reform
      •  In 2000 we rightly declared: "The federal tax code is dysfunctional. It penalizes hard work, marriage, thrift, and success - the very factors that are the foundations for lasting prosperity." As noted earlier, from reducing marginal income tax rates to phasing out the death tax, President Bush and the Republican Congress have made great strides in addressing each of these problems. However, it is equally obvious that much more remains to be done to reform the federal tax code. Instead of being simple, the current tax system is needlessly complex, making it susceptible to abusive tax avoidance schemes. Instead of being efficient, it punishes hard work, discourages savings and investment, and hinders the international competitiveness of U.S. firms. Instead of being fair, it is out of line with our basic values and undermines our sense of fairness. Instead of being predictable, it is highly unpredictable and uncertain. Tax reform is necessary to achieve the simplicity, efficiency, fairness, and predictability that the American people deserve, and to give all Americans the freedom to determine their own spending priorities. In particular, we must:
        •  Make the tax relief of 2001 and 2003 permanent. The various expiring tax relief provisions, ranging from 2005 to 2011, make the tax code confusing for everybody and limits the ability of workers, families, and businesses to plan for the future with confidence. Nowhere is this more apparent than with the death tax, which is reduced now, disappears in 2010, and then comes fully back to life in 2011.
        •  Build on efforts to develop a tax code that does not punish taxpayers for saving.
        •  Replace the tax code with a system that is simpler, provides more freedom to our citizens, is pro-growth, boosts the economy, and encourages savings and investment.
      •  We support legislation requiring a super-majority vote in both houses of Congress to raise taxes. We will prohibit retroactive taxation and will not tolerate attempts by federal judges to impose taxes. We oppose all attempts by the United Nations to impose a global tax and reject any claims of authority by United Nations to do so. Because of the vital role of religious and fraternal benevolent societies in fostering charity and patriotism, they should not be subject to taxation.
    • Alternative Minimum Tax
      1.  The alternative minimum tax (AMT) represents a second tax system for individuals. Its stated goal is to insure that high-income taxpayers pay some amount of income tax. But due to the lack of indexing, the broad base and reach of the current AMT will make it apply increasingly to middle-income taxpayers. Millions of additional taxpayers must complete AMT forms just to determine that they are not subject to the tax. As we look at the broader issue of tax reform, we call upon Congress to address this increasingly unfair second tax system on hardworking Americans.
    •  PAYGO
      •  Tax cuts and spending are not the same. They do not have the same effect on the economy or on the federal budget. Tax cuts allow American workers, families, business owners, and investors to keep more of their own money. New spending requires the government to take control of a bigger slice of the economy. We recognize that the problem is not that the American people are taxed too little but that the federal government spends too much. To ensure that the federal government respects the burdens on taxpayers and spends only as much as is necessary to accomplish our common goals, we support extending the pay-as-you-go requirement for mandatory spending only.
    •  Reforming the Litigation System
      •  Inefficiency and waste in the legal system is costing the average American family of four $1,800 every year, equivalent to an extra 3 percent tax on wages.
    •  Research and Development
      •  President Bush and the Republican Party also support making the R&D tax credit permanent.
  •  Strengthening Our Communities
    • Health Insurance Tax Relief
      • We applaud the President's commitment to increasing health coverage for all Americans. He proposed a refundable tax credit that will make health insurance more affordable to millions of Americans who do not have employer-provided insurance or public insurance. The Treasury Department estimates the tax credit will extend insurance to between four and five million Americans.
      •  The Trade Promotion Authority bill, supported by the Republican Congress and signed by President Bush, provides a tax credit to help workers obtain health insurance coverage if they have lost their jobs due to international trade. The tax credit has helped thousands of displaced workers get insurance coverage.
    •  Long-Term Care Insurance
      •  We support proposals by President Bush and Republicans in Congress to recognize and reward individual responsibility and compassion by creating an above-the-line tax deduction for premiums of long-term care insurance and allowing an additional personal tax exemption for taking care of an elderly parent at home.
    •  The District of Columbia
      •  The D.C. homebuyer's tax credit helped to revitalize marginal neighborhoods and should be reinstated.
    •  Native Americans
      • While many tribes have become energetic participants in the mainstream of American life, the serious social ills afflicting some reservations have been worsened by decades of mismanagement from Washington. In its place, we offer these guiding principles:
        •  High taxes and unreasonable regulations stifle new and expanded businesses and thwart the creation of job opportunities and prosperity.
  •  Protecting Our Families
    •  Supporting Adoption and Foster Children
      •  We support the President's strong efforts to promote adoption through increased tax incentives and bonuses to states that place older children in permanent family homes, as well as his efforts to promote foster care by increasing the allocation of funds for preventive and family services.

Republican Minimal Taxation and Tax Code Values

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Administrative Policy Initiatives


Republican Sponsored Legislature


Judicial Cases

  •  None Found

Advocacy Organizations


Links of Interest


Related Issues and Relationship


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Last modified: June 15, 2015