文章基本信息

标题：Assessing the Bush Administration's Tax Agenda: Commentary on Gale and Orszag's an Economic Assessment of Tax Policy in the Bush Administration, 2001-2004
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作者：McDaniel, Paul R
期刊名称：Boston College Law Review
出版年度：2004
卷号：45
期号：5
页码：1253
出版社：Boston College Law School
摘要：In response to Doctors William G. Gale and Peter R. Orszag's Article, this Commentary argues that because the economic and social consequences of making permanent the 2001 and 2003 tax cuts would be disastrous, they would need to be paid for through some form of tax increase or spending decrease, This Commentary argues that reductions in tax expenditures are equivalent to reductions in direct spending and thus should be considered together with them for deficit reduction purposes. This Ctiinmentary next notes that the Alternative Minimum Tax has become, for no clear congressional purpose, a tax on the middle class. Finally, this Commentary argues that the negative impact of the 2001 and 2003 tax Cuts on future generations is morally unacceptable.