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Posted by bifftastic 11 hours ago

How to convert between wealth and income tax(paulgraham.com)
153 points | 540 commentspage 11
fguerraz 10 hours ago|
This is misleading and not the point of the wealth tax.

If you’re lucky enough that you don’t need to work for your income, you should be taxed. A lot. How much? Enough to make sure you don’t become so rich that your children don’t need to work.

Being rich is not fair, it’s very rarely deserved, and it needs to be taxed unfairly.

IshKebab 10 hours ago||
Yeah this ignores at least three things:

1. Most people do not derive even a fraction of their income from interest on wealth.

2. Earning income from interest on wealth requires zero effort. That isn't true for salaries.

3. Income and wealth are totally different things. You can find a way to equate them in one contrived example but there are so many other factors involved in the real world.

Billionaires gonna billionaire.

BrenBarn 6 hours ago||
Utter nonsense. You can't convert between a wealth tax and an income tax in any manner as simple as this, unless the wealth tax and the income tax were implemented in a simplistic way unlike any actual proposal. Most obviously, there is no such thing as "the" income tax rate, because different people pay different rates; those rates depend most obviously on the amount of income but also on various kinds of accounting gimmicks that allow wealthy people to pay less. Similarly, no one is proposing a flat wealth tax that would tax 1% of everyone's wealth.

The "example" discussing paying income tax on your $5 of return on your capital is similar nonsense. You don't pay anything on that gain unless it's income, which it isn't unless it's realized. So (assuming the various parameters of a wealth tax meant this mythical $100 person would indeed pay a wealth tax), the comparison is between zero income tax and some nonzero amount of wealth tax.

> None of them would speak of adding a "mere 20%" to the income tax rate, even though that's mathematically the same thing.

Plenty of politicians (e.g., Bernie Sanders, AOC) have pointed out that the top income tax rate during the 1950s was over 90%, and have suggested raising rates back or near to that level, which would be well more than a 20% increase in the income tax rate.

paol_taja 10 hours ago||
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jasonmp85 9 hours ago||
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bogota 8 hours ago||
Any tax on wealth i will forever and always disagree with. People don’t see its just a setup for the eventual tax your children will be paying as it becomes normalized and inflation makes 10 million the new 1 million.
clear-octopus 10 hours ago||
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lowbloodsugar 11 hours ago||
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wing-_-nuts 10 hours ago||
I recently read 'the second estate' and reading about the number of loopholes the ultra wealthy exploit to pay almost no taxes and establish dynastic wealth does boil the blood.

Off the top of my head:

* 'Income' generated from loans using shares pledged as collateral should be treated the same as if you sold those shares.

* Someone receiving an inheritance over x million dollars (carve out 95% of family farms and small businesses if you want), should pay taxes on it as if it were any other windfall

* Donor advised funds should have a 5% distribution / yr requirement, same as private foundations

* capital gains should probably be treated as regular income. I have no idea why 50k in gains on INTC is somehow privileged over the salary paid to a roofer working in the hot sun.

vessenes 10 hours ago|||
This just isn't true, unless you're the president.

Who is the single largest taxpayer in US history? I'll wait while you google it.

giarc 10 hours ago|||
Prof G Markets podcast just had an episode on this with Ray Madoff. They talk about the claim that "the top 1% of Americans pay 40% of the income tax". But Ray points out that is misleading because the 1% is basically lawyers, physicians, accountants etc that make like $500,000/yr. These people still pay income tax and that's the group paying 40% of income tax. What that claim misses is the 0.1% that pay 0 income tax because they have no income. The claim makes people believe that the billionaires are the ones paying that huge sum but we fail to realize that the 1% is our neighbours, not just the billionaires flying private jets across the world.
vessenes 10 hours ago||
$0 just feels like a concept -- I can imagine a really high quality structuring exercise that gets tax low by making sure leverage on capital is what's used for spending, but I'd be really surprised to see a 0.1%-er (or 0.001%-er) post $0 income tax. For one, it's disadvantageous for certain kinds of bank interactions. But also, capital calls come in, investments that are made often require a step-up in basis, leverage is taken out on assets that require a margin call or a sale, there are alternative tax regimes, the corporations that are owned by these parties have their own tax burdens..

To say the wealthy can afford to radically optimize taxes and that our system taxes capital much more lightly than labor seems accurate to me, but I just haven't seen offers for "pay zero tax for all your life" from high grade professionals.

If US citizens want that, they generally give up their citizenship, pay their exit tax, and live in a low tax jurisdiction. I do know people like this, and they are very unlike the 0.1% types you're referring to here, and they've given up the benefits of being a US citizen in exchange for their preferred lifestyle. (And paid a mark to market exit tax on all assets on their way out of the country)

ceejayoz 10 hours ago||
> I'd be really surprised to see a 0.1%-er (or 0.001%-er) post $0 income tax.

Bezos did, in 2007.

https://www.propublica.org/article/the-secret-irs-files-trov...

> Consider Bezos’ 2007, one of the years he paid zero in federal income taxes. Amazon’s stock more than doubled. Bezos’ fortune leapt $3.8 billion, according to Forbes, whose wealth estimates are widely cited. How did a person enjoying that sort of wealth explosion end up paying no income tax?

Or the President (now permanently immune from audit, incidentally):

https://www.nytimes.com/interactive/2020/09/27/us/donald-tru...

> He had paid no income taxes at all in 10 of the previous 15 years — largely because he reported losing much more money than he made.

arh5451 10 hours ago||
Yeah and he lost money for a decade or more. Blame the system that you can loss harvest. Or call it fair that we don’t penalise business for having bad years.
vessenes 10 hours ago|||
This. The paragraph might have backed up and said "Bezos, after sustaining over 95% capital losses in the prior decade,.."
ceejayoz 10 hours ago|||
> Yeah and he lost money for a decade or more.

On paper, I'm sure. Let's not pretend that's reality.

flyingcircus3 10 hours ago||||
According to Google, this claim is sourced to a person rather famous for baseless claims, from the founding of companies he owns, to the capabilities of his products, to cash prizes for registering to vote, to when he will send humans to mars.

Continuing to accept this person as a credible source of information isnt a reasonable thing to do.

HWR_14 10 hours ago||||
There's not an easy source for that information, especially not inflation adjusted. Who do you think the answer is?
ceejayoz 10 hours ago||||
Musk paid $11B in a year his wealth went up $86B on his way to likely being the first trillionaire. Are we supposed to cry about it?

The median net worth in the US is ~$200k. A lot of middle-class folks have likely paid more taxes in their lifetime than their entire net worth.

vessenes 10 hours ago|||
Nope. Just not post things like "billionaires pay no taxes."
ceejayoz 10 hours ago|||
They don't pay zero tax, for sure.

But they certainly get clever about techniques to keep it as low as possible, for shockingly low effective tax rates.

https://www.propublica.org/article/the-secret-irs-files-trov... has a whole bunch of examples.

vessenes 10 hours ago||
I have some quibbles about the ProPublica definitions -- for instance market liquidity matters when calculating public company stock wealth -- and even if you're going to borrow against it, there are additional costs and pledges that must be made that significantly reduce the available capital.

The propublica number was like 4.5% or so if I recall, and does not count the taxes paid by the companies these people owned, nor does it imagine the financial benefits to say California teachers or firemen who co-own the companies through pension funds, nor does it reduce for effective wealth, nor does it reduce for unutilized wealth, e.g. if the stock price goes up and you don't sell or borrow against it, have you received benefit that makes sense to tax?

But if you net all those out and told me the effective rate was 12-15% on utilized capital, I wouldn't be surprised. I would be really surprised if it was $0 though.

ceejayoz 10 hours ago||
> does not count the taxes paid by the companies these people owned

Why should they? Should I get to count the taxes paid by my local water treatment plant workers because I shit in the toilet?

> nor does it imagine the financial benefits to say California teachers or firemen who co-own the companies through pension funds

They get taxed on that!

vessenes 10 hours ago|||
> They get taxed on that!

The funds don't get taxed on unrealized gains. Nor do the pensioners. They do get taxed on spendable income they get out of the fund's investments, just like the other owners of the company.

> [Should we look at the benefits to society of corporations paying taxes?]

I think so.

john_strinlai 10 hours ago|||
if you havent noticed yet, you are talking with someone who owns a private equity fund and, apparently, has "lost more than $1bn twice".

in other words, you are talking to someone in the stupid-wealthy class. you are not going to convince them of anything -- especially not that billionaires should pay more.

its like trying to convince Jon Moore (Phillip Morris USA CEO) that cigarettes should be banned.

jmcmaster 10 hours ago||||
The only reason he paid $11B that year was because he exercised Tesla options. Many other years his tax bill has ranged from zero to millions.
blanched 10 hours ago|||
What did he pay in previous years? To borrow a phrase, I’ll wait while you google it.
Salgat 10 hours ago|||
As a percentage of their income? Because that's the only number I care about. You don't get to hoard wealth off the backs of tens of thousands of workers and then act like paying a smaller percentage is some good deed being done. The more one benefits from society (and billionaires depend most on the financial security and infrastructure setup by society), the more one needs to pay back into the system they gained their wealth from.
philipallstar 10 hours ago||
This seems like such a poor understanding of reality. If you want to rank order people who contribute net taxes, you would put billionaires at the top, as they not only pay taxes themselves, but their businesses pay taxes, and their employees pay taxes, and their customers potentially pay taxes (VAT) as well.

The bottom of the list would be anyone who works for the state, as they are a massive net tax negative, followed by benefits recipients and pensioners, followed by low income workers, followed finally by the middle classes.

Are you sure you want that to be your guiding principle?

blanched 10 hours ago|||
In what reality does a business owner get to claim their customers’ taxes as their own contribution?
nullc 2 hours ago|||
Parent poster was being a bit grandiose, but there is at least something in the idea that if your company produces a product that I make myself economical prosperous with... some credit for the taxes I pay is owed to you.
ceejayoz 10 hours ago||||
Do you think employees and "customers" of the government don't pay tax?
wat10000 10 hours ago|||
Get rid of the employees and the taxes no longer get paid.

Get rid of the billionaire and the taxes still get paid.

Why do we credit those taxes to the billionaire rather than the employees?

blitzar 11 hours ago|
It's clear from the way paulgraham talks about the subject that they not only don't know the answer, but don't even realize there's such a question.

You can tell from the way they talk about the subject that they don't understand what they're talking about.

Supermancho 10 hours ago||
The post goes out of it's way to mischaracterize the strategy (and purpose) of wealth taxes being proposed.

> Each 1% of wealth tax is equivalent to 20% of income tax.

Mathematically sound.

> Politicians understand that an additional 20% income tax would be a lot. And indeed a US state that added 20% to its top income tax rate would have extraordinarily high taxes.

That's the point.

> In the median case, US state politicians talking about adding a "mere 1%" wealth tax are talking about causing the residents of their state to have the highest taxes in the world. That's not the sort of decision you make lightly.

Not "all of the residents". Specifically the ultra wealthy that have a billion dollars. 20% at that point, is 20% of lots. You still have lots left over.

Mathematical fairness isn't the point, which is one reason there isn't a flat tax rate.

superfrank 8 hours ago|||
> > Each 1% of wealth tax is equivalent to 20% of income tax.

> Mathematically sound.

Don't most wealth taxes that have been proposed have a certain level of wealth that you pay no taxes on? If so, doesn't that make this at least partially incorrect?

Maybe I'm missing something, but if I have $100 and have to pay a 1% wealth tax on it then sure that's roughly 20%. If I have $100, but I only have to pay a 1% wealth tax on everything over $90 that's more like a 2% income tax.

arh5451 10 hours ago|||
I live in Switzerland. All residents are assessed a wealth tax. It would not be just the top x%. Wealth taxes are a bad idea tried in Europe and then later repealed.
haizhung 9 hours ago||
Famously, Switzerland is a socialist failed state where no one wants to live, of course.
vessenes 10 hours ago||
Please make higher quality posts -- what in specific do you think pg has missed or does not understand?
blitzar 10 hours ago||
If he can phone it in why cant I? His entire framing.

Income (or revenue), what is left over freom the paycheque (profits) and net worth (market cap) - applying a simple ratio to companies of revenue to market cap doesnt work, why would applying a simple ratio of income to net worth for people who live hand to mouth and billionaires work any better.

vessenes 10 hours ago||
I think you may have missed the background: US tax rhetoric -- he's doing what I think is pretty fair math with a fair take -- the math is supposed to break down what percent income tax you need to get the same dollars in tax revenue as a 1% wealth tax (on the wealthy). I think you could quibble with his risk free rate of return number, but most conservative planners would recommend a 4 - 5 % budget for risk free rate of return.

It's not about companies - it's about showing an equivalency between a Piketty-style tax of wealth setup and what we're used to thinking about in the US, an income-style tax setup on individuals.

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