[Insert Republican nominee here] is a Lifelong Tax Cutter!

The following is a guest post from Richard Skinner. Richard teaches at the School of Professional and Extended Studies at American University and is the author of More Than Money: Interest Group Action in Congressional Elections. He tweets at @richardmskinner.


David Karol is correct to note that the Affordable Care Act has deep roots in the Democratic Party, more so than in the personal preferences of Barack Obama. But it’s not the only example of a major public policy decision that reflects the views of “intense policy demanders.” As president, George W. Bush enacted large tax cuts. But he only embraced those during the 2000 elections, in response to competing proposals offered by Steve Forbes, who had based his 1996 run on a “flat tax.” That year, Bob Dole found himself embracing tax cuts, despite his longstanding contempt for supply-side economics. (He even put veteran supply-sider Jack Kemp on the ticket). Four years before, George H. W. Bush was forced to denounce his own 1990 budget agreement, which included some small tax increases. Ronald Reagan, of course, made tax cuts the cornerstone of his 1980 presidential bid and his 1981 economic program. Not surprisingly, John McCain and Mitt Romney also backed tax cuts in their presidential campaigns. It’s fair to say that the Republican Party has an institutional commitment to supply-side economics that outweighs the views of any particular personality.

We see one Republican presidential candidate after another supporting tax cuts (especially aimed at encouraging investment), regardless of their previous views, regardless of the state of the economy. (George W. Bush famously offered his tax cuts as a means of distributing the surplus produced by the boom of the late 1990s, then presented them as a solution to the 2001 recession).

But Republicans did not always make tax cuts central to their platform. Dwight Eisenhower opposed tax cuts if they might throw the budget out of balance, while most Republicans opposed John F. Kennedy’s tax cuts. It’s only in the late 1970s that tax cuts become GOP gospel, when Republicans adopted the Kemp-Roth plan as a cure for Carter-era malaise. (Jack Kemp himself saw supply-side as a more politically appealing alternative to traditional Republican “root canal” economics).

Karol argues that tax cuts are a classic “group-less” issue where politicians are fairly free to shift their positions. Since there are few organized groups focused on the issue (most business lobbies focus more on special-interest provisions of the tax code than on the overall level of taxation), political parties can flip-flop in pursuit of political advantage. But I wonder if tax cuts are still “group-less.” Organizations like the Club for Growth (which grew out of the supply-side-oriented Political Club for Growth) and Americans for Tax Reform now make tax cuts a litmus test for support. The conservative media also features numerous advocates for supply-side economics.