There were two reasons I became a CPA. First, I wanted to be able to support myself and a future family. Second, I was always involved in politics and our public policy is run through the tax code. At this point, I think I am fairly qualified to analyze any proposals by the candidates. For overview purposes, Mr. Trump wants to allow people to keep their own money and spend it how they judge fit. This is very much in line with what he did in his first term. Ms. Harris wants to direct her public policy interests through collecting more taxes and then providing targeted tax credits for government to accomplish what she believes are the “desired” goals of the government. Let’s look at some of the proposals. Most have been outlined in broad strokes by the candidates. First, the proposal for no tax on tips. This was proposed by Trump and promptly joined by Harris. In fact, there was even a proposal to pass something through the current Congress which quickly died. Here is how I see it. Tips were initially taxed in the first Reagan Tax Act in 1982. There is some clear logic in that tips are an established means of compensation. Over the… Read More

You might read that headline and wonder how it was narrowed down to one? It is not her flip-flopping, because anyone with a modicum of common sense knows she doesn’t believe them. She told us so when she said her values have not changed. And it is not the terrible economic decisions with which she was intimately involved nor her/their failure to keep out millions of people who illegally entered our country. Those are all top drawer. No, it was the abrupt Afghanistan withdrawal leading to a cascade of foreign policy debacles. No one really wanted to stay in Afghanistan at the time, but that doesn’t mean they wanted to withdraw. When the recent report from Congress was released, the Democrats’ main talking point for the withdrawal was about the long war and the many dead. That counts in regard to the history of Americans lost and immense costs but had nothing to do with the situation at the time. Not one American had died there in over a year. Yes, it costs to be there, but one had balance that to the cost of withdrawal – similar to staying in Japan and Germany. We were in Afghanistan with 2,500 Americans of a force of 10,000 counting our allies.… Read More

During the Harris/Biden years the price of housing has increased significantly. To say it has exploded would be a fair statement. There are two principal reasons. Interest rates went up at a precipitous rate from 2.78% at the end of 2020 to 7.22% three years later. The cost of building materials during that period went up over 20%. Harris has presented a plan to counter this by adding 3,000,000 new homes over the time of her planned first term. Let’s take a look at this proposal. There is a significant housing shortage in the United States. Allowing an estimated 10 million migrants into the country during the last four years has not been particularly helpful in dealing with the problem. In 2023, 1.54 million dwellings were built in America with about 1 million of those being single family residences. Despite that, Zillow estimated there is a housing shortage of 4.5 million in mid-2024. One can only suppose that Harris’ proposal is to increase production above the current levels. That has not been defined by her. The National Association of Home Builders (NAHB) would be delighted to build those homes but has been stymied from doing such. If you go… Read More

Over the years I have received many comments from readers. They are largely from people right of center. Not because I write for them. It is because whenever I have tried to entice left-of-center readers, they promptly depart not wanting to hear anything other than views that validate their existing perceptions. The few that I recently engaged confirmed Mr. Trump’s belief the Left has created a danger level for him. As you know, this issue came to the forefront with the second assassination attempt on the former President. Yes, Trump is guilty of saying things I and many others would never say. Calling someone by a distasteful nickname is different from oft-repeated statements such as Trump is a “danger to democracy,” a “tyrant,” “Mussolini” or worse — the most reviled person in history, Hitler. My recent experiences substantiate this vile commentary regarding Trump. I sent out my column entitled “The Joy Campaign.” As I try to do, I stuck to addressing Ms. Harris’ policies and experience as an elected official. I received the following from one reader. This is a college educated person who doesn’t generally delve into… Read More

You hear an idea generated from the Left and say to yourself, “that will never happen.” Then the idea starts to spread and spread some more. All of sudden the idea you thought would never get anywhere is reverberating throughout the Left and enters the halls of Congress or state legislatures or city halls as something considered as “rational thought.” This has been happening over and over again. There is a new idea emerging. The Left is beginning to push this idea and unless we strangle it now, it could become mainstream Leftist thought. A perfect example of how misguided ideas germinate and then sprout into a full-fledged insane idea is reparations. The idea bounced around at a low level for years. Audley Moore was known as the “Queen Mother” of the idea from the early 1960’s. The modern surge came from a Ta-Nehisi Coates’ 2014 column, The Case for Reparations. He had the advantage of living in the internet age and his column went viral. That idea has spread throughout blue states and municipalities within those states. This is often in states like California or Illinois where slavery was always outlawed. This is despite the… Read More

In 2016, I could understand (but not accept) the position of Never Trumpers. He was a brash, non- establishment candidate. They had a viable alternative in Hillary Clinton who they knew and believed would be a sane choice. In 2020, they had Joe Biden who was someone they knew for nearly 50 years and was an acceptable establishment alternative. They had no idea he was going to turn his administration over to the Sanders-Warren wing of the party. In 2024, the picture is completely different. The Harris-Walz team has no establishment credentials other then her working hand-in-hand with Joe Biden for over three years. It is the most Leftist ticket in over 100 years. They make William Jennings Bryan look centrist. As defined in my recent columns, Harris is no mainstream person in thought or deed. She has lived a life as a Leftist and has touted policies (her true beliefs) that put her on the far edge of modern political thinking. She has expressed her desire to take authoritarian steps to enact the policies that are at her core, to the extent she has a core. Her recent supposed turn since becoming the nominee is a charade. Nothing more. Interestingly,… Read More

I don’t know if you’ve noticed, but lately Governor Gavin Newsom has been doing everything is his power to hold back the worst impulses of the Democrats in the Legislature and those who run the liberal cities and counties in this state. We all know how the leftist Democrats in this state have allowed the quality of life in California to erode.

Drive down any street in any big city in California and you see the tents of the homeless, who have decided to simply live by the side of the road in broken down cars and campers, or on mattresses set up in front of homes, businesses, or in any public area. Just try to go to the park in Santa Monica, it is dangerous and unpleasant because the mentally ill and drug addicted homeless have taken it over. The homeless get a free ride, the law abiding citizens struggle under the yoke of oppression of the state government.

Go to any leftist controlled city or county, and you can see criminals run rampant, stealing anything that is not nailed down or locked up. Listen to the leftists in the Legislature, and you will be told that those who steal need the stuff they steal and the businesses are rich and… Read More

Recently I read how the current campaign between Trump and Harris is divided between the team who is bringing joy to the campaign trail and the one that brings rage. That is a fascinating way to characterize the two campaigns. Let’s take a closer look. We begin with the fact that we have a campaign between the incumbents and the challengers. No matter what Ms. Harris says, she is the incumbent. By definition, the incumbents are going to tell America that things are wonderful, and we need to continue on the path to greatness with just a few tweaks here and there. The challengers must say negative things because they are forced to say what you are getting isn’t good enough and they can do better. Since historically any campaign could be characterized as Joy vs. Rage, we need to dig a bit deeper. Theoretically, most if not all journalists should find the sudden change of candidates interesting. There is a significant interest regarding what Harris and Walz knew about President Biden’s inability to continue on as a candidate. It didn’t just happen the night of June 27th when he showed up for the debate. Ms. Harris tells us she worked intimately with Mr.… Read More