Abstract
This Essay describes the gap between the rhetoric and the reality of preferences for small business in the 2017 tax legislation. In the effort to shape public opinion on the legislation, proponents frequently highlighted the benefits for small businesses while often eliding the much larger benefits for large businesses and the wealthiest individuals. This strategic framing follows a recognizable historic pattern whereby tax benefits for the rich are sold to the public through a rhetoric emphasizing benefits lower down the economic ladder.
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©2018 Walter de Gruyter GmbH, Berlin/Boston
Articles in the same Issue
- Frontmatter
- Intro – The Forum – October 2018 volume
- Tax Designs and Tax Attitudes
- Who are “The Taxpayers”?
- When Reputation Trumps Policy: Party Productivity Brand and the 2017 Tax Cut and Jobs Act
- The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation
- Book reviews
- Brexit: Why Britain Voted to Leave the European Union
- Clashing over Commerce: A history of US trade policy
- Gendered Vulnerability: How Women Work Harder To Stay in Office
Articles in the same Issue
- Frontmatter
- Intro – The Forum – October 2018 volume
- Tax Designs and Tax Attitudes
- Who are “The Taxpayers”?
- When Reputation Trumps Policy: Party Productivity Brand and the 2017 Tax Cut and Jobs Act
- The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation
- Book reviews
- Brexit: Why Britain Voted to Leave the European Union
- Clashing over Commerce: A history of US trade policy
- Gendered Vulnerability: How Women Work Harder To Stay in Office