Beverly Moran, Vanderbilt University

The Tax Cuts and Jobs Act, a set of tax cuts Donald Trump signed into law during his first term as president, will expire on Dec. 31, 2024. As Trump and Republicans prepare to negotiate new tax cuts in 2025, it’s worth gleaning lessons from the president-elect’s first set of cuts.

The 2017 cuts were the most extensive revision to the Internal Revenue Code since the Ronald Reagan administration. The changes it imposed range from the tax that corporations pay on their foreign income to limits on the deductions individuals can take for their state and local tax payments.

Trump promised middle-class benefits at the time, but in practice more than 80% of the cuts went to corporations, tax partnerships and high-net-worth individuals. The cost to the U.S. deficit was huge − a total increase of US$1.9 trillion from 2018 to 2028, according to estimates from the Congressional Budget Office. The tax advantage to the middle class was small.

Advantages for Black Americans were smaller still. As a scholar of race and U.S. income taxation, I have analyzed the impact of Trump’s tax cuts. I found that the law has disadvantaged middle-income, low-income and Black taxpayers in several ways.

Cuts worsened disparities

These results are not new. They were present nearly 30 years ago when my colleague William Whitford and I used U.S. Census Bureau data to show that Black taxpayers paid more federal taxes than white taxpayers with the same income. In large part that’s because the legacy of slavery, Jim Crow and structural racism keeps Black people from owning homes.

The federal income tax is full of advantages for home ownership that many Black taxpayers are unable to reach. These benefits include the ability to deduct home mortgage interest and local property taxes, and the right to avoid taxes on up to $500,000 of profit on the sale of a home.

It’s harder for middle-class Black people to get a mortgage than it is for low-income white people. This is true even when Black Americans with high credit scores are compared with white Americans with low credit scores.

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When Black people do get mortgages, they are charged higher rates than their white counterparts.

Trump did not create these problems. But instead of closing these income and race disparities, his 2017 tax cuts made them worse.

Black taxpayers paid higher taxes than white taxpayers who matched them in income, employment, marriage and other significant factors.

Broken promises, broken trust

Fairness is an article of faith in American tax policy. A fair tax structure means that those earning similar incomes should pay similar taxes and stipulates that taxes should not increase income or wealth disparities.

Trump’s tax cuts contradict both principles.

Proponents of Trump’s cuts argued the corporate rate cut would trickle down to all Americans. This is a foundational belief of “supply side” economics, a philosophy that President Ronald Reagan made popular in the 1980s.

From the Reagan administration on, every tax cut for the rich has skewed to the wealthy.

Just like prior “trickle down” plans, Trump’s corporate tax cuts did not produce higher wages or increased household income. Instead, corporations used their extra cash to pay dividends to their shareholders and bonuses to their executives.

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Over that same period, the bottom 90% of wage earners saw no gains in their real wages. Meanwhile, the AFL-CIO, a labor group, estimates that 51% of the corporate tax cuts went to business owners and 10% went to the top five highest-paid senior executives in each company. Fully 38% went to the top 10% of wage earners.

In other words, the income gap between wealthy Americans and everyone else has gotten much wider under Trump’s tax regime.

Stock market inequality

Trump’s tax cuts also increased income and wealth disparities by race because those corporate tax savings have gone primarily to wealthy shareholders rather than spreading throughout the population.

The reasons are simple. In the U.S., shareholders are mostly corporations, pension funds and wealthy individuals. And wealthy people in the U.S. are almost invariably white.

Sixty-six percent of white families own stocks, while less than 40% of Black families and less than 30% of Hispanic families do. Even when comparing Black and white families with the same income, the race gap in stock ownership remains.

These disparities stem from the same historical disadvantages that result in lower Black homeownership rates. Until the Civil War, virtually no Black person could own property or enter into a contract. After the Civil War, Black codes – laws that specifically controlled and oppressed Black people – forced free Black Americans to work as farmers or servants.

State prohibitions on Black people owning property, and public and private theft of Black-owned land, kept Black Americans from accumulating wealth.

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Health care hit

That said, the Trump tax cuts hurt low-income taxpayers of all races.

One way they did so was by abolishing the individual mandate requiring all Americans to have basic health insurance. The Affordable Care Act, passed under President Barack Obama, launched new, government-subsidized health plans and penalized people for not having health insurance.

Department of the Treasury data shows almost 50 million Americans were covered by the Affordable Care Act since 2014. After the individual mandate was revoked, between 3 million and 13 million fewer people purchased health insurance in 2020.

Ending the mandate triggered a large drop in health insurance coverage, and research shows it was primarily lower-income people who stopped buying subsidized insurance from the Obamacare exchanges. These are the same people who are the most vulnerable to financial disaster from unpaid medical bills.

Going without insurance hurt all low-income Americans. But studies suggest the drop in Black Americans’ coverage under Trump’s plan outpaced that of white Americans. The rate of uninsured Black Americans rose from 10.7% in 2016 to 11.5% in 2018, following the mandate’s repeal.

The consumer price index conundrum

The Trump tax cuts also altered how the Internal Revenue Service calculates inflation adjustments for over 60 different provisions. These include the earned income tax credit and the child tax credit – both of which provide cash to low-wage workers – and the wages that must pay Social Security taxes.

Previously, the IRS used the consumer price index for urban consumers, which tracks rising prices by comparing the cost of the same goods as they rise or fall, to calculate inflation. The government then used that inflation number to adjust Social Security payments and earned income tax credit eligibility. It used the same figure to set the amount of income that is taxed at a given rate.

The Trump tax cuts ordered the IRS to calculate inflation adjustments using the chained consumer price index for urban consumers instead.

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The difference between these two indexes is that the second one assumes people substitute cheaper goods as prices rise. For example, the chained consumer price index assumes shoppers will buy pork instead of beef if beef prices go up, easing the impact of inflation on a family’s overall grocery prices.

The IRS makes smaller inflation adjustments based on that assumption. But low-income neighborhoods have less access to the kind of budget-friendly options envisioned by the chained consumer price index.

And since even middle-class Black people are more likely than poor white people to live in low-income neighborhoods, Black taxpayers have been hit harder by rising prices.

What cost $1 in 2018 now costs $1.26. That’s a painful hike that Black families are less able to avoid.

The imminent expiration of the Trump tax cuts gives the upcoming GOP-led Congress the opportunity to undertake a thorough reevaluation of their effects. By prioritizing policies that address the well-known disparities exacerbated by these recent tax changes, lawmakers can work toward a fairer tax system that helps all Americans.

Beverly Moran, Professor Emerita of Law, Vanderbilt University

This article is republished from The Conversation under a Creative Commons license. Read the original article.

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Anya Jabour, University of Montana

American women still have fewer orgasms than men, according to new research that suggests that decades after the sexual revolution, the “orgasm gap” is still very much in effect.

One of the study’s lead authors at the Kinsey Institute for Research in Sex, Gender, and Reproduction told The New York Times that the gap persists because many Americans continue to “prioritize men’s pleasure and undervalue women’s sexual pleasure.”

As my research shows, these attitudes toward sexual pleasure have a long history.

But so do efforts to push back against them.

Almost a century ago, a pioneering American sex researcher named Katharine Bement Davis challenged the prevailing view that respectable women did not – and should not – experience sexual desire or have sex, except to please men or to have children.

Davis’s 1929 book, “Factors in the Sex Life of Twenty-Two Hundred Women,” completely upended this thinking.

By surveying everyday American women, she was able to show that it was completely normal for American women to have sex for the sake of pleasure.

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An unlikely advocate for sexual liberation

Davis spent the first half of her career policing women’s sexuality, not promoting it.

In 1901, after earning her Ph.D. at the University of Chicago, Davis became superintendent of the New York State Reformatory for Women at Bedford Hills. While there, she studied the women in her care. Most female convicts, she concluded, were “immoral women.”

Davis’ efforts to enforce sexual morality drew the attention of philanthropist John D. Rockefeller Jr. In 1917, he invited her to lead his private agency, the Bureau of Social Hygiene, founded to study and combat prostitution and venereal disease.

During World War I, Davis promoted sex education to curb sexually transmitted infections among soldiers and civilians. Through this work, she became convinced that sexual ignorance – not sexual immorality – posed the greatest danger to women’s welfare.

Davis had long criticized the sexual double standard, which condoned men’s sexual experimentation but condemned women’s sexual experience.

Now, she also recognized that this double standard promoted women’s chastity at the expense of knowledge. She complained that discussions of women’s sexuality were “taboo,” which resulted in “distorted views, baffled speculation, and unfortunate experiences.”

Tackling a taboo topic

Insisting that Americans needed accurate information to achieve “a sane outlook on all matters pertaining to sex,” Davis made it her mission to teach women about sex.

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But first, she needed to learn about women’s actual sexual experiences. Davis decided to undertake a large-scale study of what she called “the sex life of normal women.”

Davis’ approach was a dramatic departure from existing studies of “abnormal” sexuality focused on institutionalized populations. “Except on the pathological side,” she remarked, “sex is scientifically an unexplored country.”

By contrast, Davis explained, she wanted to understand “the woman who was not pathological mentally or physically.”

To that end, Davis distributed a detailed questionnaire to what she called “women of good standing in the community” from 1921 to 1923. The resulting study sample of 1,000 married women and 1,200 unmarried women was not representative – it skewed white, well-educated and well-to-do. But their responses allowed Davis to redefine female sexuality.

America’s first sexual revolution

Davis launched her study of women’s sexuality during what historians now refer to as America’s first sexual revolution. The second – and more well-known one – would take place in the 1960s.

In the 1920s, as one commentator noted, a “revolution in manners and morals” was underway. Sex suffused popular culture. Contestants in beauty pageants displayed their charms in skimpy bathing costumes and short skirts. Actresses flaunted their sex appeal on stage and screen.

New attitudes about sex affected the daily lives of average Americans, too. Young women throughout the nation adopted the sexy look of “flappers,” the term used for women who sported short skirts, rolled stockings and bobbed hair.

Prior to the 1920s, courtship often took place in the home, allowing parents to closely supervise couples. But the ubiquitous automobile – which one juvenile court judge had dubbed “a house of prostitution on wheels” – rendered adult chaperonage obsolete and granted young people unprecedented sexual freedom.

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Meanwhile, birth control activists like Margaret Sanger and Mary Ware Dennett distributed contraceptive devices and disseminated sexual information in defiance of the Comstock Act of 1873, which had defined birth control and sex education as “obscene” and made circulating such materials a federal crime.

Sex, secrecy and shame

Even amid the nation’s first sexual revolution, the facts of life remained in short supply.

According to surveys Davis distributed to married women, only about half of the respondents believed that they had been “adequately prepared … for the sex side of marriage.”

After expanding her study to include unmarried women, Davis found that fewer than one-third of all participants received sex education from their parents.

Many women didn’t know how pregnancy occurred. Some had been unprepared even for menstruation. One recalled that when she experienced her first period, “I naturally thought I was bleeding to death.”

In place of information, many women imbibed shame. “Having acquired the feeling as a small child that any sex pleasure was shameful and a great sin,” as one respondent put it, some could never overcome their discomfort with sex. Another woman regarded all sexual thoughts as “something to be shunned like the devil.”

One response succinctly summarized the problem: “Our present secrecy, fear, and repression are responsible for most of our sex ills.”

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Challenging the conspiracy of silence

Many women were eager to challenge what one called a “conspiracy of silence” surrounding female sexuality.

Study participants ended up providing Davis with over 10,000 pages of handwritten responses. She used this information to produce the nation’s first major study of women’s sexuality, a 400-plus page book brimming with both statistical data and personal stories.

“Factors in the Sex Life of Twenty-Two Hundred Women” covered a wide range of topics, ranging from sex education to sex play. Running throughout the entire work, however, was one central idea: Women liked sex.

Davis included data on birth control, same-sex relationships and masturbation. At the time, these practices were universally stigmatized and often criminalized. Yet significant proportions of study participants engaged in all these activities.

Nearly three-quarters of married respondents reported using contraceptives. Many probably took advantage of state laws allowing physicians to prescribe diaphragms to protect patients’ health. Surprisingly, nearly 1 in 10 women admitted having abortions, even though the procedure was illegal in every state.

More than half of unmarried women and nearly one-third of married women stated that they had experienced “intense emotional relationships” with other women. In each group, approximately half described those relationships as sexual. This was a remarkably high figure, given prevailing views of homosexuality as sexual deviance and state laws criminalizing homosexual acts.

Nearly 65% of unmarried women and more than 40% of married women reported masturbating. Since nearly all physicians and pastors condemned the practice, Davis assumed the actual numbers were even higher.

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Davis’ data demonstrated that “normal” women experienced what one called “natural sex feeling.” In short, her study showed that many women enjoyed sex for its own sake.

Davis believed that reliable data would lead to “more satisfactory adjustments of the sex relationship.” In other words, better information would lead to better sex.

Davis paved the way for future studies that validate women’s sexual pleasure. While researching female sexuality, she established the National Research Council’s Committee for Research on the Problems of Sex. The Rockefeller-funded committee later subsidized Alfred Kinsey’s studies of human sexuality.

Davis’ legacy lives on. The findings from the Kinsey Institute’s latest study show that discussing sexual pleasure still matters, particularly for women. It also suggests that Americans’ understandings of sex have improved over the past century.

When Davis conducted her study in the 1920s, she found it “advisable” to define “orgasm” for participants who were unclear on the concept. Now, a generation of better-informed Americans ponder how to address a persistent “orgasm gap.”

Anya Jabour, Regents Professor of History, University of Montana

This article is republished from The Conversation under a Creative Commons license. Read the original article.

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STM Daily News is a vibrant news blog dedicated to sharing the brighter side of human experiences. Emphasizing positive, uplifting stories, the site focuses on delivering inspiring, informative, and well-researched content. With a commitment to accurate, fair, and responsible journalism, STM Daily News aims to foster a community of readers passionate about positive change and engaged in meaningful conversations. Join the movement and explore stories that celebrate the positive impacts shaping our world.

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As the holiday season unfolds, there’s one place in Altadena that’s transforming into a magical winter wonderland, drawing visitors from near and far. Nestled along Christmas Tree Lane, Rob Caves’ home has become a beloved destination for model train enthusiasts and families alike. With an expansive model train set that captures the essence of California and beyond, Rob Caves is bringing joy, nostalgia, and a touch of magic to the heart of the season.

The Journey Begins

Rob’s journey into the realm of model trains started back in 2010 when he was living in sunny San Diego. What began as a modest hobby has blossomed into a spectacular display that now stretches an impressive 60 feet by 90 feet. This remarkable train set transports visitors from San Diego to Seattle, all within the cozy confines of his home. As families peer into the miniature world he has created, they’re greeted with iconic landmarks, such as the San Clemente Pier, the remnants of Fry’s Electronics in Burbank, and even the historic Union Station in downtown LA.

“I think the track represents places we’ve all been,” Rob shares, reflecting on the memories that each twist and turn evokes. The Christmas Tree Lane Model Railroad Society, a passionate club of 50 members, assists Rob in maintaining and operating the stunning display. Each contributor brings their unique flair and enthusiasm, collectively creating a lively atmosphere that resonates with every visitor.

Bringing the Past to Life

For many, model trains are synonymous with cherished childhood memories—be it waving at the engineer when riding the train to the beach or the excitement of camping adventures. Young Logan Montori, just seven-and-a-half years old, is one of the club’s budding enthusiasts. He exclaims, “Running trains is basically my favorite thing!” His infectious energy and joy remind us that the magic of model trains knows no age.

Adding to the wonder is the evolution of technology within the model trains. Tom Selinske, a college business professor and fellow club member, highlights the incorporation of advanced technologies. “There’s microchips in these little engines that actually can do sounds, create different effects, and it’s becoming more digital,” he reveals. The blend of traditional charm and cutting-edge technology keeps both the club members and visitors in awe, ensuring that there’s always something new to explore.

Inviting the Community In

Every holiday season, Rob opens his home to the public, sharing the joy and excitement that comes with seeing the model trains in action. “It just makes our day,” Rob expresses, his eyes twinkling with pride. “Whether we see the kids run up and see the train, and you know what? Everybody is a big kid when they come here.” This welcoming spirit creates an enchanting atmosphere where community ties are strengthened through the shared wonder of the holiday season.

For many families, visiting Rob Caves’ home has become an annual tradition, with the last opportunity to visit this season ending soon. On Saturday, December 16th, from 5 p.m. to 11 p.m., the doors of this fascinating holiday attraction will close until next year, making this weekend the perfect time to create lasting memories.

Rob Caves’ model train set is more than just a hobby; it’s a heartfelt labor of love that serves as a bridge to cherished memories, nostalgia, and the magic of the season. As visitors gather and share in the joy of the trains, they not only witness a remarkable spectacle but also partake in a community celebration of creativity, innovation, and togetherness. So, why not embark on this enchanting journey? Come experience the wonder of Rob Caves’ magical train world before it’s too late—your holiday season will be all the merrier for it!

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See the story on KCBS Los Angeles:

https://www.cbsnews.com/losangeles/news/altadena-mans-massive-model-train-set-turns-his-home-into-popular-holiday-destination

STM Daily News is a vibrant news blog dedicated to sharing the brighter side of human experiences. Emphasizing positive, uplifting stories, the site focuses on delivering inspiring, informative, and well-researched content. With a commitment to accurate, fair, and responsible journalism, STM Daily News aims to foster a community of readers passionate about positive change and engaged in meaningful conversations. Join the movement and explore stories that celebrate the positive impacts shaping our world.

https://stmdailynews.com/

Our Lifestyle section on STM Daily News is a hub of inspiration and practical information, offering a range of articles that touch on various aspects of daily life. From tips on family finances to guides for maintaining health and wellness, we strive to empower our readers with knowledge and resources to enhance their lifestyles. Whether you’re seeking outdoor activity ideas, fashion trends, or travel recommendations, our lifestyle section has got you covered. Visit us today at https://stmdailynews.com/category/lifestyle/ and embark on a journey of discovery and self-improvement.

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