The Political Rhetoric of Tax Policy

• In Event: Rhetoric and Narrative in Policymaking

Abstract

Tax policy is often depicted as being too complex to discuss with voters or hidden from the public view. Yet, taxes and tax policy have become more important to the federal policy landscape over time. In this paper, we examine elite rhetoric surrounding tax policy over time and across political parties using party platforms, presidential addresses, and congressional speeches. We show that elite attention to tax policy aligns with the growth of the federal government and specifically the welfare state. Policymakers from both political parties describe as a burden to taxpayers programs supported by the opposing party. Party elites often preface calls to cut social spending or streamline federal programs by focusing attention on the efforts of taxpayers to fund the government. In short, the political construction of ‘taxpayer’ is that of a victim of runaway government spending. We have also found partisan differences in discussion of taxes that align with partisan voter preferences. The Republican Party links taxation to broader themes of limited government and individual responsibility, and develop a rhetorical dichotomy between the “deserving taxpayer” and the “undeserving welfare recipient”. In 1980, there is a shift in Republican rhetoric that ties lower taxes to higher economic growth as opposed to previous efforts to discuss taxes in terms of mainly fiscal responsibility. The Democrats discuss taxes less than Republicans and when there is mention of taxes it often is linked to how the wealthy and businesses do not pay their fair share. So while Republicans attack the tax system itself and the injury it causes the average citizen, Democrats focus their attention on how the rich and powerful abuse the system.

Authors

• Christopher G. Faricy, The Maxwell School at Syracuse University

• Vanessa Williamson, Brookings Institution