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End the political circus on tax reform

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By Dean C. Garfield (Politico):

On Tuesday morning, a political sideshow masquerading as a Senate hearing will target America’s economic champions — companies that are creating American jobs and strengthening American innovation. That’s when Michigan Sen. Carl Levin convenes his Permanent Subcommittee on Investigations for another hearing on his flawed belief that U.S. employers are trying to cheat Uncle Sam.

Yes, the U.S. tax system produces outcomes that sometimes are hard to explain, and it’s easy for a politician to capitalize on that reality. But slanted political rhetoric ignores the hard work of repairing what everyone agrees is a broken, antiquated tax system.

Stripped to the core, Levin doesn’t like companies that utilize the tax code’s full deductions and benefits — basically what most law-abiding Americans do every April 15. In his own 2012 tax return, Levin claimed deductions to cut his tax bill to the lowest legal amount — the same as most Americans, as no one purposely leaves deductions sitting unused.

Companies operate in the same manner, working within the tax code to pay their share, but not unilaterally paying more than is required. Yet, Levin claims that companies, by taking advantage of the deductions in law, engage in “tax-avoidance schemes” to shortchange the IRS. It isn’t a scheme for Levin to legally reduce his own tax bill. Nor is it a scheme for any company to do the same.

Apple’s top executives will be the latest tech sector leaders called before Levin’s subcommittee. They’ll talk about their fidelity both to the law and to their employees and shareholders. Apple is one of the country’s largest taxpayers, paying more than $6 billion to the Treasury last year. In fact, in the hour it will take to peruse this web site and drink a cup of coffee, Apple will have paid about $1 million in state and federal taxes.

And while they are meeting their obligations to the government, Apple is investing in America with new jobs, facilities, and industries. In addition to its more than 50,000 U.S. employees, Apple is responsible for more than a quarter-million jobs at other companies in fields ranging from manufacturing equipment to transportation to outside developers. The iPhone — a single product in Apple’s line — revolutionized the mobile industry, with the app economy generating almost $20 billion in annual revenues as more than 120,000 companies publish products for the Apple platform alone.

That is an amazing record of investment and success, and is a microcosm of the tech sector’s significant benefits for the U.S. economy. We play by the rules. We pay our taxes. We create new jobs. And we believe that it’s time to bring the antiquated U.S. tax laws up to date.

Last month, Sen. Max Baucus of Montana and Rep. Dave Camp of Michigan noted their bipartisan progress on tax reform. They also issued a warning: “People from across the spectrum are trying to turn tax reform into a political weapon, which could end up killing any chance at success. We can’t let that happen. Tax reform can’t be about politics.”

They’re right. Tax reform must be about job creation, not hearing showmanship. We have a once-in-a-generation opportunity to shape a modernized tax structure to generate new investments and jobs here at home. The best solution is a competitive, market-based tax structure with a lower rate and incentives to encourage American innovation. Experts have stated that this combination would make U.S. companies more competitive and boost our economy.

In fact, this tax structure has been endorsed by almost every independent U.S. advisory board, working group, and federal agency tasked with exploring tax reform, including, President Obama’s Economic Recovery Advisory Board, Export Council, and Council on Jobs and Competitiveness, as well as the nonpartisan Commission on Fiscal Responsibility and Reform It’s no accident. They understand that a competitive, market-based system would expand domestic investment and create jobs, free the estimated $1.7 trillion currently locked out of the U.S. by our tax system, place U.S.-based companies on equal footing with global competitors, and reduce complexity and compliance costs.

These are smart solutions, not political theatrics. Done right, these approaches can help to make the United States a magnet for innovative new companies and jobs.

Apple’s leaders will step into a political circus and answer whatever question they are asked. But it’s time to bring this show to an end. What the country deserves is a results-focused dialogue with policymakers who are committed to making our tax system work to advance the U.S. economy.

Dean C. Garfield, President and CEO, Information Technology Industry Council.


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