Cal  Thomas

The NTU reports Count Rangula's claim that "91 million families" will benefit from his tax scheme, but that number includes a spending giveaway to millions receiving the Earned Income Credit, which are households that currently pay no taxes. Count Rangula is playing the familiar liberal Democratic class warfare game, which punishes the productive while subsidizing the nonproductive (but able-bodied).

According to The Heritage Foundation's J.D. Foster, there are a few "roses" in the proposed legislation. Among them is a reduction in the corporate income tax rate from the current 35 percent to 30.5 percent. It needs to be lower, because the U.S. corporate tax rate is among the highest of the industrialized nations and high tax rates hurt the ability of American businesses to compete internationally. But the proposed lower rate is at least a move in the right direction.

Count Rangula's fangs come out when he proposes a 4 percent surtax on married filers with adjusted gross incomes (AGIs) above $200,000 (4.6 percent for higher earning taxpayers). While recognizing the benefits of lower corporate tax rates, he simultaneously proposes rate increases for individuals and small businesses. And the surtax applies to AGI, not taxable income.

There's plenty more not to like and more thorough analyses will be forthcoming when details of the measure have been fully digested. The measure is unlikely to pass in an election year, but it gives taxpayers an indication of where Democrats will take us if one of their own wins the White House. They will spend more and tax more, much more.

While Republicans surrendered the spending issue when they controlled Congress, they still have the tax issue. They'll need it to repel Count Rangula. Garlic, a cross, sunshine and a stake may not be enough.

Cal Thomas

Get Cal Thomas' new book, What Works, at Amazon.

Cal Thomas is co-author (with Bob Beckel) of the book, "Common Ground: How to Stop the Partisan War That is Destroying America".
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