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The Laffer Curve: Past, Present, and Future


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The story of how the Laffer Curve got its name begins with a 1978 article by Jude Wanniski in The Public Interest entitled, Taxes, Revenues, and the Laffer Curve. 1 As recounted by Wanniski (associate editor of The Wall Street Journal at the time), in December 1974, he had dinner with me (then professor at the University of Chicago), Donald Rumsfeld (Chief of Staff to President Gerald Ford), and Dick Cheney (Rumsfeld s deputy and my former classmate at Yale) at the Two Continents Restaurant at the Washington Hotel in Washington, D.C. While discussing President Ford s WIN (Whip Inflation Now) proposal for tax increases, I supposedly grabbed my napkin and a pen and sketched a curve on the napkin illustrating the trade-off between tax rates and tax revenues. Wanniski named the trade-off The Laffer Curve. ....

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Tax Tricks and Loopholes Only the Rich Know


Tax Tricks and Loopholes Only the Rich Know
John Csiszar
March 6, 2021, 11:00 AM
Manchester, NH - August 15, 2019: President Donald Trump speaks during campaign MAGA rally at Southern New Hampshire University Arena
On Sept. 27, The New York Times released a bombshell report on President Donald Trump’s tax records. After looking through more than two decades worth of tax return data, the Times reported that Trump paid no federal income taxes in 11 of 18 years that were examined. According to the report, he did pay income taxes in 2016 and 2017 in the amount of $750 each year.
Trump questioned the accuracy of the Times report in a Sept. 28 tweet: “I paid many millions of dollars in taxes but was entitled, like everyone else, to depreciation & tax credits.” ....

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How to prepare for a potential tax hike on capital gains


The Globe and Mail
Brenda Bouw
Published January 12, 2021
wutwhanfoto/iStockPhoto / Getty Images
The threat of a higher capital gains tax rate is resurfacing in conversations between financial advisors and their clients as Ottawa looks for ways to pay down a soaring deficit amid billions in spending on pandemic-relief measures.
There has been speculation ahead of each federal budget in recent years that the Liberal government will increase the so-called capital gains inclusion rate, currently at 50 per cent, which is the percentage of capital gains included in taxable income. However, advisors say the unprecedented spending on COVID-19 programs, which has pushed the projected size of the deficit to almost $400-billion, makes a capital gains tax increase more likely. ....

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