The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation-Reference-Cited by-同舟云学术

The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

Published:2018-11-29 Issue:3 Volume:16 Page:441-460
ISSN:1540-8884
Container-title:The Forum
language:en
Short-container-title:

Author:

Glogower Ari¹

Affiliation:

1. Assistant Professor of Law, The Ohio State University Moritz College of Law , Columbus, OH , USA

Abstract

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.

Publisher

Walter de Gruyter GmbH

Subject

General Social Sciences,Sociology and Political Science

Link

https://www.degruyter.com/document/doi/10.1515/for-2018-0030/pdf

Reference29 articles.

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