AT T FR Means Taxes and Transfers - Georgetown 2023

Must Be Tax---1NC
Fiscal redistribution requires taxing AND transferring funds.
Sheff Economics Research 16, Department of Economics, University of Sheffield, “Fiscal redistribution ahead of elections to bolster democracy,” Medium, 2/4/16, https://medium.com/@sheffeconomics/democratic-government-policies-tackling-inequality-before-elections-supports-democracy-17006e6eb29
Fiscal redistribution is defined as the reduction in income inequality, brought about by government via taxes and transfers. Their findings indicate that only in countries characterized as young democracies do elections exert a positive impact on fiscal redistribution.
Prefer it:
1. GROUND---core negative ground should be modern monetary theory counterplan and taxes bad DA’s. This doesn’t unduly hurt the aff because they can advocate a variety of tax mechanisms.
2. LIMITS---without a tether to taxation, ANY government policy can have redistributive effects. Only fiscal redistribution focuses the debate.
Malte Luebker 15, Senior Researcher at the Institute of Social and Economic Research (WSI), Hans Boeckler Foundation, “Redistriubtion Policies,” final version is available in Labour Markets, Institutions and Inequality: Building Just Societies in the 21st Century, edited by Janine Berg, published in 2015 by Edward Elgar Publishing Ltd., Cheltenham, https://www.researchgate.net/profile/Malte-Luebker2/publication/298075483_Redistribution_policies/links/591d93c60f7e9b642817b774/Redistribution-policies.pdf)
In dictionaries, redistribution is defined as “to alter the distribution of” something.2 This is a useful starting point: what follows is that income redistribution policies encompass all government interventions that alter the distribution of incomes, including those that affect the primary distribution of incomes. As argued in Part II of this volume, granting collective bargaining rights (or denying them) has consequences for the functional distribution of incomes and for wage inequality, as do minimum wages. However, governments alter the primary distribution of incomes in other, often even less visible ways. For instance, the liberalization of financial markets since the 1980s is widely believed to have contributed to a concentration of incomes at the top, and to a shift away from wages and towards profits (see Stiglitz, 2012; ILO, 2012). Likewise, trade liberalization has differential impacts on the incomes of various groups in society (see Jansen and Lee, 2007). Such a broad definition of redistribution underlines the fact that most government action has redistributive consequences. To gain support for unpopular decisions such as the opening of trade, governments sometimes try to compensate the losers and impose a corresponding tax on the winners (ibid.). At this stage, redistribution becomes more apparent since it directly alters the primary distribution of incomes. This direct intervention in the form of taxes and transfers is commonly at the heart of public debates over redistribution, simply because it is more visible, even though the impact can be minuscule when compared the original policy decision. For example, trade compensation schemes are commonly thought to redistribute less than 5 per cent of the gains from trade (ibid.: 75). The concept of fiscal redistribution captures these direct interventions that governments make through taxes and transfers. A key policy concern is often their net effect on income inequality, usually expressed as the change in a summary measure such as the Gini coefficient between the primary and secondary distribution. The impact can be further disaggregated into the direct effect of taxes and mandatory social contributions and the contribution of transfers (see section 6). Tax policies play a crucial role for both aspects: They determine how much resources are at the disposal of governments for social policies, but the structure of the tax code by itself has an impact on inequality. At one extreme, income taxes can be regressive, i.e. the tax rates are lower for those with higher incomes. An example for a tax that widens inequality is the ‘poll tax’, an equal lump sum paid by every resident. However, although the top marginal tax rates have fallen substantially across the industrialized world since the 1970s, modern tax systems are still typically progressive and tax rates increase with incomes. 3 The result is that the rich pay (or are expected to pay) a greater share of their income as taxes, and that inequality after taxes is lower than before taxes. Between these two models lie distribution-neutral regimes with flat tax rates, where everybody pays the same proportion of her or his income in tax.
AFF AT T must be taxation
The term job guarantee requires an MMT funding mechanism and doesn’t allow taxation.
Bill Mitchell 19, Director, CofFEE, Professor, “Modest (insipid) Green New Deal proposals miss the point – Part 1,” William Mitchell – Modern Monetary Theory, 7/25/19, https://billmitchell.org/blog/?p=42788
All over the globe now there are cries for a Green New Deal. What constitutes the GND is another matter. Like the concept of the Job Guarantee, there are now countless versions springing out of various groups, some that only seem to offer a short-term, short-week job or other arrangements that fall short of the way Modern Monetary Theory (MMT) constructs the concept. There is only one Job Guarantee in the modern parlance and that is the MMT concept. Other job creation programs are fine but they should stop using the term Job Guarantee, which is a comprehensive macroeconomic stability framework rather than a job creation program per se. In the same vein, all manner of proposals seem to have become part of the GND. The problem is that many of these proposals sell the idea short and will fail to achieve what is really required – a massive transformation of society and the role the government plays within it. The imprecision is exacerbated by progressives who are afraid to go too far outside the neoliberal mould for fear of being shut out of the debate. So we get ‘modest’ proposals, hunkered down in neoliberal framing as if to step up to the plate confidently is a step too far. This is Part 1 of a two-part blog post series on my thoughts on the failure of the environmental Left and climate action activists to frame their ambitions adequately.
Prefer it –
Limits – it’s actually a better limit on the topic because it mandates the aff use MMT which is only one mechanism. There are a huge variety of tax mechanisms which unlimits the topic.
There are 97 different taxes in the US Code – the aff could increase any one or any combination of them.
Eric Patterson 15, 12-16-2015, "How Many Different Taxes Do We Pay? Here's the answer.," Paradigm Life, https://paradigmlife.net/ready-to-get-depressed-how-many-different-taxes-do-i-pay/, twm
Tax.The one thing you can’t accuse our tax code of being is simple. In fact, complicated isn’t a word that sufficiently describes the tome that is the US Tax Code. Did you know it’s 3.8 million words long? Did you know that 75 years ago, it was a total of two pages long, but now it’s 189 pages long? No wonder the US tax system is so convoluted and why so many people dread tax season. And why CPAs make so much money.
I Pay How Many Different Taxes?!?!
As you can imagine, in a 189-page tome, there’s bound to be a lot of taxes. But did you know that we have to pay 97 taxes? Yes, you read that right, there are 97 taxes you have to pay. Is it a wonder that the IRS has nearly 2,000 publications, forms and instruction sheets you can download off their website?
But there seems to be some method to the madness. In 1998, when the tax code was slightly shorter, Money Magazine asked 46 different tax professionals to fill out a tax return for a household. It was all hypothetical, of course.
Now, you’d expect these professionals to know their business, which, of course, they did. Another thing you’d expect would be for them to generate consistent results, right? Well, no. They all had different results.
In 2009, PC World tried a similar experiment, except this time it was with five of the top tax preparation software websites. Again, they all had different results.
Apparently, those 97 taxes are too complicated even for the professionals, so it’s no wonder the rest of us regular folk shy away from completing tax returns. Clearly, it’s almost impossible to do it correctly. Even if a professional is doing it.
So, where’s the method? Well, incorrectly filed taxes lead to fines, which means the government makes more money. Of course, that could be construed as a conspiracy theory, but it still makes one wonder. After all, how can one not think conspiracy when you see things like “Flush Taxes” in the list, right? What’s next? A tax on using toilet paper? One thing’s for sure, when they start taxing us to breathe, we might have to consider moving.
Here are the 97 taxes in the US tax code:
Air Transportation Taxes
Biodiesel Fuel Taxes
Building Permit Taxes
Business Registration Fees
Capital Gains Taxes
Cigarette Taxes
Court Fines
Disposal Fees
Dog License Taxes
Drivers License Fees
Employer Health Insurance Mandate Tax
Employer Medicare Taxes
Employer Social Security Taxes
Environmental Fees
Estate Taxes
Excise Taxes On Comprehensive Health Insurance Plans
Federal Corporate Taxes
Federal Income Taxes
Federal Unemployment Taxes
Fishing License Taxes
Flush Taxes
Food And Beverage License Fees
Franchise Business Taxes
Garbage Taxes
Gasoline Taxes
Gift Taxes
Gun Ownership Permits
Hazardous Material Disposal Fees
Highway Access Fees
Hotel Taxes (these are becoming quite large in some areas)
Hunting License Taxes
Import Taxes
Individual Health Insurance Mandate Taxes
Inheritance Taxes
Insect Control Hazardous Materials Licenses
Inspection Fees
Insurance Premium Taxes
Interstate User Diesel Fuel Taxes
Inventory Taxes
IRA Early Withdrawal Taxes
IRS Interest Charges
IRS Penalties
Library Taxes
License Plate Fees
Liquor Taxes
Local Corporate Taxes
Local Income Taxes
Local School Taxes
Local Unemployment Taxes
Luxury Taxes
Marriage License Taxes
Medicare Taxes
Medicare Tax Surcharge On High Earning Americans Under Obamacare
Obamacare Individual Mandate Excise Tax
Obamacare Surtax On Investment Income
Parking Meters
Passport Fees
Professional Licenses And Fees (another form of taxation)
Property Taxes
Real Estate Taxes
Recreational Vehicle Taxes
Registration Fees For New Businesses
Toll Booth Taxes
Sales Taxes
Self-Employment Taxes
Sewer & Water Taxes
School Taxes
Septic Permit Taxes
Service Charge Taxes
Social Security Taxes
Special Assessments For Road Repairs Or Construction
Sports Stadium Taxes
State Corporate Taxes
State Income Taxes
State Park Entrance Fees
State Unemployment Taxes (SUTA)
Tanning Taxes
Telephone 911 Service Taxes
Telephone Federal Excise Taxes
Telephone Federal Universal Service Fee Taxes
Telephone Minimum Usage Surcharge Taxes
Telephone State And Local Taxes
Telephone Universal Access Taxes
The Alternative Minimum Tax
Tire Recycling Fees
Tire Taxes
Tolls
Traffic Fines
Use Taxes
Utility Taxes
Vehicle Registration Taxes
Waste Management Taxes
Water Rights Fees
Watercraft Registration & Licensing Fees
Well Permit Fees
Workers Compensation Taxes
Zoning Permit Fees