Compromision of Tax Reform Act and Patient Protection--论文代写范文精选

财政部的提案,变成了一个两党妥协的事情,民主党的众议院筹款，帮助共和党参议院，所有交易的支持者获得他们想要的东西,但是他们也做出了让步,飞在面对他们最原则的理由支持全面的税制改革。下面的essay代写范文进行讨论。

To begin to diagnose resistance to democratic compromise, we turn to two pieces of historic legislation--the Tax Reform Act of 1986 (TRA)5 and the Patient Protection and Affordable Care Act of 2010 (ACA).6

The TRA was the most comprehensive tax reform legislation in modern American history, achieved only after years of failed attempts.7 The historic effort began without much fanfare. In his State of the Union Address in 1984, President Ronald Reagan called merely for a study of the problem, with a report to be submitted after the election. Congressional Democrats did not think he was serious about reform. Walter Mondale, his challenger in the election, showed no interest in making tax reform an issue, especially after his comment that whoever was president would have to raise taxes.

The hard work on the bill began quietly, with experts meeting secretly in the Treasury Department. The proposals that came out of Treasury were turned into a bipartisan compromise, forged with the support of President Reagan, Democratic House Ways and Means Committee Chairman Dan Rostenkowski, and later with the help of Republican Chairman of the Senate Finance Committee Bob Packwood and Democrat Bill Bradley.

All the supporters of the TRA gained something they desired, but they all also made concessions that flew in the face of their most principled reasons for supporting comprehensive tax reform in the first place. Democrats wanted to end loopholes for special interests and the wealthy, but they also agreed to radically lower the top tax rate (from 50 percent to 28 percent). Republicans wanted to lower marginal tax rates, but they also agreed to eliminate $30 billion annually in tax deductions, which resulted in the wealthy contributing a higher percentage of income-tax revenues than they previously had done.

Compromises--even the most successful ones, like the TRA--never satisfy pure principles. A major scholar of tax law, Charles Galvin, compared the TRA to a series of principled tax reform plans, and found it lacking. He wrote that "We are advised that this is the most sweeping legislation in fifty years, that it is a model of fairness and equity ... I dislike being a cynic or a spoilsport, but I am not at all convinced by the propaganda."8 After it passed, its supporters rallied to its defense, calling it landmark legislation. It was--if compared to previous or subsequent tax reform. But judged by the moral principles invoked even by its staunchest supporters, the TRA still fell far short.

Now, fast-forward to the efforts to pass a health care reform bill in 2009-10.9 Reform was a major issue in the campaigns leading up to both the Democratic primary and to the general election in 2008. Most of the presidential candidates presented proposals that were more detailed than is usual in a campaign.10 Once in office, Barack Obama made health care reform a priority. At first, he signaled that he was open to compromise on the details of his proposal, and left the negotiations largely to Congressional leaders. (Relying on Congressional leaders was essentially the same strategy that President Reagan had followed with tax reform.) When Congress was unable to reach agreement by the August 2009 recess, the campaign in effect began again, with opponents taking advantage of the break to mobilize opinion against the pending proposals--often distorting them in the process. The effect was to end whatever small hope there might have been for bipartisan compromise. Reformers then turned to the task of compromise within the Democratic Party, a challenge that turned out to be nearly as great.

The first bill passed with only a five-vote majority in the House in November 2009. The Senate passed its own bill on the day before Christmas. As the leaders in the House and Senate were trying to forge a compromise between the two significantly different bills early in 2010, a special election in Massachusetts erased the Senate Democrat's filibuster-proof majority, and caused many moderate Democrats in both the Senate and the House to reconsider their support. The campaign mentality returned with a vengeance. Negotiations had to be postponed, the reform proposals divided into separate bills, an unusual legislative procedure (reconciliation) invoked to gain final passage, and the ultimate measures rendered less comprehensive than any of the original proposals.

51Due网站原创范文除特殊说明外一切图文著作权归51Due所有；未经51Due官方授权谢绝任何用途转载或刊发于媒体。如发生侵犯著作权现象，51Due保留一切法律追诉权。
更多essay代写范文欢迎访问我们主页 www.51due.com 当然有essay代写需求可以和我们24小时在线客服 QQ:800020041 联系交流。-X