Trump, Taxes and Citizenship

Oct 04, 2016 · 553 comments
Assay (New York, NY)
“And so, my fellow Americans: ask not what your country can do for you — ask what you can do for your country”. – John F. Kennedy

“And so, my followers, subcontractors, lenders, tax experts and lawyers: ask not what I can do for you — ask what you can do for me”. – Donald Trump
tr connelly (palo alto, ca)
Tell this to your great pal Rush Limbaugh (John the Baptist to Trump's Jesus), whose bile you viewed as just the hallmarks of "a good Republican who just wants to win". You reap what you have sewn -- a hate-filled "base" in the American electorate, fueled and nurtured by talk radio that it was beneath your dignity to take on, and expedient for you to tolerate as long as it was electing Tea Party hot-heads to Congress in gerrymandered districts that gave your "side" a nominal majority -- as Sarah Palin would say, "How's that working out for you, Dave -- can I call you Dave?
Barry (Peoria,AZ)
Is there anything more un-American than paying your taxes, especially when you're rich?

You can fight to keep them as low as possible, but once you achieve 1% status - or wealthier - it is un-American.

After all, just which country do you think made you rich in the first place?

Or perhaps you were born on third base but think you hit a triple? Even more un-American, if you ask me.

Celebrating your avoidance of participating in the country as an active, albeit quite wealthy, citizen?

What could be lower?
R (Charlotte)
Trump hakes the point that when he did this, he was concerned about himself, his family and his company. But not to the other stakeholders...such as his employees....the investors, both equity and debt....the businesses surrounding his companies...etc. Now he says that he can turn off those self interests and he is working for the rest of us....There is no way that someone so consumed with himself can turn it all off...indeed, his refusal to truly put his wealth into a real "blind trust" to prevent conflicts speaks volumes. He also forgets that the President doesnt make tax policy....the President needs to be the moral leader of our country...and Trump is without morals or values....only financial self interest...to him...it all comes down the the dollar....to another business"deal"....that is his frame of reference...

This man is a cancer despite being admired by millions.
Oiseau (San Francisco)
David you have been championing the too big government too much tax clown show your whole career. You are part of the problem you and your party are the very definition of hypocrisy here. You made and the Koch bros. made your wish and it is coming true. You are not fooling us who have read your drivel for years, You and your anointed Paul Ryan et. al. have done a great disservice to humanity and where i appreciate your words in this piece they ring oh so hollow.
sylviag2 (Palo Alto, California)
So, does this mean you're voting for Hillary, David?
bluegreen (Portland, Oregon)
Why is David Brooks still a Republican?
Jdawg (Bellingham)
Thank you, Mr. Brooks, for formally making this topic part of 'the conversation.' It needs to be out there--front row and center.
Carolyn M. (Kensington, MD)
I think of the many things Trump's unpaid taxes might have bought:

Replacing a century-old bridge that Amtrak trains cross in the Northeast corridor,
A research grant that just might have produced a promising cure for multiple myeloma,
A veteran's hospital,
Emergency disaster relief for flood zones,
A helicopter (or several) that might have saved a soldier's life,
Job training for steel and coal workers in new productive federal projects,
A pre-school in a low income area.

Indeed, in my eyes -- taxes are patriotic.
Drew Jansson (Los Angeles, CA)
This is the core difference between Republicans and Democrats, liberals and conservatives. The key questions are, "Do we have an obligation to each other? "And if we do, who pays for it?" For more than 30 years the answer on the right has been a resounding "Hell no!" to both. Amplified to the extreme by Limbaugh and Fox, and to Mr. Brooks point, it's become a corrosive agent, destroying faith in mediating, common institutions like government and the media, as well as making necessary social investments in infrastructure, renewable energy and telecommunications virtually impossible. And it's made the rise of a reality TV star armed with nothing but catch phrases, conspiracy theories and demagogic, fact-free rage all but inevitable.
john (Louisiana)
Amazing! why beat around the bush. For small sums of money $100M + you can buy legislation that give you HUGE rewards year after year after year. Take componentization of buildings, instead of maybe 40 years depreciation most of the building is written off in 15-20 years. One very very small example. Why pay taxes? The whole tax code is riddled with special interest exemptions, credits and preferable rates. Only the poor middle class workers pay taxes based on the rate schedule. They have to pay because of w-2 and 1099 forms monitored by IRS computers. The budget of the IRS has been cut so much that almost no one gets audited. A field day for cheats and fraud. All the workers who get the low wage income credit or the keep quite credit you don't hear from. The tax code represents our countries' moral code of life in writing.
JoJo (Boston)
I would say David's comments are a logical corollary of a philosophy of balance between our own interests and that of others. I believe Ayn Rand was correct in denouncing pure altruism as an ideal. Pure altruism is physically and psychologically impossible and would lead to disaster if too many people tried to implement it. However, a philosophy such as pure self-interest such as she espouses is also irrational and verges on sociopathy. In spite of some dark evolutionary baggage, we are hard-wired to care for others, as for ourselves, and also to often feel spontaneous compassion, sympathy and empathy with other people (and animals to a degree). We often genuinely feel sorry for others' suffering, spontaneously without the prodding of religion or law. Balance is best.
JT Smith (Sacramento CA)
My father, child of the Depression and then a Navy lieutenant during World War II, did his own taxes. It was not a complex task; he worked and his employer made the usual deductions, with which we are all familiar. At tax time, as he spread everything out on the dining room table, he would often say, "It sure is good to be making enough to need to pay some taxes." I know this is a sentiment that has faded along with his generation, but still it is hard for me to say how disgusting I find Mr. Trump's actions to be, even if they were perfectly legal.
LRN (Mpls.)
Taxes and national deficits have sorta become inseparables, but many renowned economists will shoot down this argument with their nuanced and circumspect ways. Ronald Reagan raised taxes about a dozen times, and the economy was doing reasonably well, but the deficit soared. For Dick Cheney, deficits did not matter. Supply side economists as Arthur Laffer, and Larry Kudlow clamor for lower taxes, which, according to them, will spur economic growth. It has not been proven to be a consistent factor, let alone a truth.

As taxation laws are so labyrinthine, a commoner may have to have recourse to a CPA to file the taxes. Tech savvy guys can file via soft wares. Back to the laissez-faire proponents. They advocate and clamor for lower taxes, which, according to them, will enhance economic growth, as opposed to the Keynesians, who hanker after the fact that government spending will.

No matter, a compromise, between these extremes, has to be struck, but with the congress approval ratings at a pitifully low rate, this will likely be a pipe dream. Wealth redistribution will vehemently be opposed by the GOP leaning die-hards, and the ultra-conservatives, which should be fine as abuses can be a potential stonewall. Let us wait for the presidential cat to jump outta the bag, whoever it may be.
Nicki Moffat (Palo Alto, CA)
Your piece left me in tears, Mr. Brooks. Thank you.
Sarcastic One (Outer Slobbovia)
“…A nation is a web of giving and getting. You give to your job, and your employer gives to you. You give to your neighborhood, and your neighborhood gives to you. You give to your government, and your government gives to you…”

Mr. Brooks, while you proffer your position around the words of one David Foster Wallace, reconsider the above and give thought to these ideas on responsibility:

“Too often we enjoy the comfort of opinion without the discomfort of thought.”
- John F. Kennedy

“Let us not seek the Republican answer or the Democratic answer, but the right answer. Let us not seek to fix blame on the past. Let us accept our own responsibility for the future.”
- John F. Kennedy

“The perfect bureaucrat everywhere is the man who manages to make no decisions and escape all responsibility.”
- Brooks Atkinson
Sunnyshel (Great Neck NY)
Welcome to the party, Mr. Brooks. Nice of you to [finally] come.
Joe From Boston (Massachusetts)
Every day, as the revelations roll out, it is more and more clear:

Donald Trump is out for just one thing ... Donald Trump.

If you are not Donald Trump, you are on your own. Get used to it.
Surajit Mukherjee (New Jersey)
Some of us the immigrants are still grateful for all the opportunities that this country has given us
Dan Kravitz (Harpswell, Me)
We have question #2 on the Maine ballot 11/8. If it passes, it's going to cost me about $9000 a year. I'm going to vote yes. I must be really stupid, just like everybody who is not named Donald John Trump.

Dan Kravitz
ScwTech (Minneapolis, Minnesota USA)
Brooks is right. Let me try to put it in terms Mr. Trump will understand:

Everyone knows that in real estate location is everything. You might have a beautiful home, but if the neighborhood is in trouble, your home will never be worth much. Investing in our neighborhood enriches everyone, including us.
trueblue (KY)
so Mr. Brooks leave it up to you to make it sound like Trump is just a Ebenezer Scrooge who has not yet woken up to the Christmas morning revelation that we are not in this alone, and that to give to one's country and it's citizens is almost divine. It is so much more than that and you know it. He is a con fraud artist, who uses bankruptcies and people like toilet paper to wipe his behind as he continues to clean up for himself. He will never believe that helping the country he says he wants to "serve" would be smart, because of course he only wants to serve himself and his master "avarice". He is close to the devil himself, and you may be an apprentice for not explicitly calling him out on this though I'm sure you are very aware.
Paul-A (St. Lawrence, NY)
David: You're soooo poetically close to sounding like a dreaded Socialist:

"You give to your neighborhood, and your neighborhood gives to you. You give to your government, and your government gives to you."

"The citizen enjoys a sweet reverence for all the gifts that have been handed down over time."

"Out of this sweet parfait of emotions comes a sense of a common beauty that transcends individual beauty. There’s a sense of how a lovely society is supposed to be. This means that the economic desire to save money on taxes competes with a larger desire to be part of a lovely world."

"In a lovely society we all pull our fair share. Some things the government does are uncontroversial goods: protecting us from enemies, preserving the health and dignity of the old and infirm. These things have to be paid for, and in the societies we admire, everybody helps."

"Citizens aren’t just sacrificing out of the nobility of their heart. They serve the common good for their own enrichment, too."

"That mentality is entirely divorced from the mentality of commonality and citizenship. That mentality has side effects. They may lead toward riches, but they lead away from happiness."

Either an alien being has taken over David's body, or he's finally joined us on the Dark Side.

You need to finally come out of the closet. You're a Democrat; c'mon, admit it. You've realized where your old ways have led us. Just come out already. It's 2016; it's safe to embrace your true self!
mellibell (Phoenix)
Conservatives justify their aversion to taxes by saying the money will be wasted will on "the undeserving."

Long ago, I heard on NPR a discussion of Grover Norquist and his cronies' long-term effort to shrink government to pre-New Deal levels. They came up with this plan when they were young men, around the time the Civil Rights Bill was passed. It's not too hard to guess who "the undeserving" really are.

Interestingly enough, during the past 30+ years since Saint Ronnie, deficits have ballooned under Republican presidents and shrunk under Democratic presidents. But the Republicans have used the existence of deficits to cut services like food stamps and Medicaid to the bone.

Just think what our country could be like if everyone's focus had been on truly raising people from poverty to middle-class status, instead of reversing that process. It would take some experimentation and there would be mistakes but by now we'd have a far better society. And much less violence.
Ian Maitland (Wayzata)
This piece reminds me of the woman who has fallen on poverty who prays to God to let her win the lotto. One, two, three lottos go by, and she reproaches God for not answering her prayer. With a blinding flash, God reveals himself to her and days: "Please meet me halfway -- buy a ticket."

Of course, David Brooks makes his usual excellent sense on citizenship and moral sentiments. And motherhood, too, doubtless.

But isn't it a predicate of paying taxes that you have to have income? And, as I understand, when Trump netted his losses off against his gains, he had zero net income!

Is there any evidence that he hasn't paid taxes on any positive net income?
Z (North Carolina)
it is difficult to believe that an adult wrote this opinion piece. And sadder still that the Times would publish what are adolescent descriptions of our deeply troubled society.
Kathleen Williams (Georgia)
I think many of us can remember the point at which our faith in the social contract was broken and when the temptation to be in the game for oneself began.

The breaking of the social contract, for me, happened with credit cards. I borrowed a sizable chunk on several cards to keep the doors open in a small business. I did not miss a single payment but I paid the minimum payments for a while. My credit card accounts were transferred to diiferent banks in Delaware and my interest rate was tripled to an amount that was well above the usury rate for my state. I paid over 30 percent interest on these debts for years and the strain on my family was indescribable.

I wonder who else lost faith in the social contract because of the greed of banks.
Leave Capitalism Alone (Long Island NY)
You presumably were in business to make money and so were the banks. They were just better at it.
t3benson (Pennsylvania)
The problem with Donald Trump's not having paid taxes is not simply to be deflected onto a lament about our shared materialism. Donald Trump is pretty clearly shown by the Times's reporting to be one of the modern American klepto-oligarchs -- using his borrowed money to leverage the tax system to his advantage through lobbying and political donations. This is thievery and corruption.
Tony (Franklin, Massachusetts)
"What has been said of the merchants, that a very large majority, even ninety-seven in a hundred, are sure to fail, is equally true of the farmers. With regard to the merchants, however, one of them says pertinently that a great part of their failures are not genuine pecuniary failures, but merely failures to fulfil their engagements, because it is inconvenient; that is, it is the moral character that breaks down. But this puts an infinitely worse face on the matter, and suggests, beside, that probably not even the other three succeed in saving their souls, but are perchance bankrupt in a worse sense than they who fail honestly. Bankruptcy and repudiation are the spring-boards from which much of our civilization vaults and turns its somersets, but the savage stands on the unelastic plank of famine. Yet the Middlesex Cattle Show goes off here with eclat annually, as if all the joints of the agricultural machine were suent."

Henry David Thoreau, Walden
Bart DePalma (Woodland Park, CO)
"A healthy nation isn’t just an atomized mass of individual economic and legal units. A nation is a web of giving and getting. You give to your job, and your employer gives to you. You give to your neighborhood, and your neighborhood gives to you. You give to your government, and your government gives to you."

This moral calculus presupposes that everyone is paying their share of the taxes and everyone is receiving the same share of government services. In reality, our progressive government is little more than legalized theft.

Under our progressive tax system, the top 20% of earners pay roughly 75% of all federal taxes, far more than their share of the national income. In contrast, the bottom 20% of earners pay almost no net federal taxes (no income taxes and tax credits offset Social Security and Medicare taxes). The middle 60% pays far less than their share of the national income.

Progressive government then gives that money to its political supporters. As a result, apart from politically connected businesses, the top 20% of earners pay far more in taxes than they receive back from the government. 60% of earners get more.

This creates the moral hazard of a majority being able to vote itself the money of a minority.

Why should the minority cooperate with the theft of its earnings?
as257 (World)
Utter nonsense. 20% does not 75% of all taxes, and if they do, their cumulative wealth is more than 80%'s cumulative income. I pay 33% in federal and state tax. It is withheld from me. I cannot shelter or hedge it behind tax loopholes that are only given to ultra rich. Most of the 20% that you consider victims of tax laws are cheating the nation by billions and billions of dollar.
Barry Schreibman (Cazenovia, New York)
This ponderous, abstract disquisition on the nature of citizenship completely misses the political point of what the tax revelations mean. Trump has been shown to be a hypocrite. I realize how hard it is to put a dent in this sociopath, but this puts a dent. Americans willing to forgive many sins -- but hypocrisy is not one of them.
NW Gal (Seattle)
Mr. Brooks, are you saying you're unhappy? Society and citizenry have failed us on many counts. There are those who take advantage of whatever is offered through the tax code. There are those who can take advantage of very little. The system honors those who achieve wealth, hold onto it for generations and pass it forward.
Some money dynasties make amends for their gluttony by endowing public buildings, lands and other things they put their names on. Some, like Trump, endow nothing but their egos and build garish towers of gold to make themselves feel worthy.
After a few decades of paying taxes, likely more than Trump, how should I trust or be happy when many of us know we will work hard, be honest and never achieve great wealth. Oh yes, of course we can take the path of the Trumps but we still have to consider our soul and our values. We also have to consider that we all have a duty to contribute our fair share in taxes so that what we all share gets paid for.
I'd rather be a chump than a Trump any day. That makes me happy. Trust is another matter altogether.
Rob B (Philadelphia)
We live in a capitalist society, where people are incentivized to maximize the money they make. Taxes are an expense from a financial standpoint - same as a mortgage payment or groceries. It's a necessary expense, since it supplies critical services (just like a mortgage or groceries) but still an expense. So just like other expenses, I will do everything in my power to reduce it.

The same way I'll pay as little as possible for bread (coupons, shopping on sale) with a complete disregard for how it impacts the grocery store - I'll pay as little as possible in taxes to get the same services. It's unfair to expect citizens to consider the consequence paying less - in the same way that it's unfair to ask citizens to recognize the consequence of buying bread when it's on sale (maybe the baker will lose his/her job).

There is a grey area, where something might be "legal" but clearly someone is acting outside of the intention of the law. So in the earlier example, if students are typically poor because of student loans and a grocery store gives a student discount, it's wrong if a student went in, bought out the entire store of bread then sold it on the corner for twice as much. That's clearly not what the sale was intended to do.

Given everyone that Trump has demeaned from women, to Mexicans, to those who are overweight, to people with disabilities - not paying his taxes seems like a minor footnote on a long list of other more serious disqualifying qualities.
Matt (NYC)
I don't care that Trump's tax strategies were legal anymore than I care that Clinton's speaking fees were legal. Criminal law presents the absolute lowest behavioral standards our society is willing to tolerate before we actually lock someone away (or worse). How infuriating is it to hear about how few Wall Street executives were ever held criminally responsible for their business practices leading up to the financial crisis? No one excepts their actions as genius or acceptable on the simplistic grounds that those actions were (apparently) legal!

I've said it a few times during this election, but we really need to stop applying an "innocent until proven guilty beyond a reasonable" standard to our evaluations of our leaders. They are not pleading for their freedom, they are asking for an incredible amount of power over all of our lives. As such, they are not entitled to maintain silence or refuse to disclose facts and then expect the electorate to trust them anyway. We do not owe them any leeway and they DO owe us verifiable answers. Right now, it seems as if state-sponsored hacks, subpoenas, court orders and/or leaked documents are about the only thing that force candidates into the light on uncomfortable issues.
Gauss (Montpelier, Vermont)
Government isn't the problem. The people who say government is the problem are the problem.
Carol (SF bay area, California)
In a lovely society, ordinary citizens who do contribute fairly to their communities and country, would have the ability to coerce their representatives in government to really change laws and regulations, which allow wealthy individuals and organizations to "legally' get away with financial gymnastics which enormously enrich themselves, but which are brazenly unfair for Main Street Americans.

- Examples -
- Donald Trump's tax law strategy which apparently allowed him to turn a series of stupid 900 million dollar business mistakes into a bonanza gift of not having to pay federal income taxes for 18 years

- Trump, and numerous other real estate professionals, are allowed to avoid paying capital gains on sales of a series of properties for decades.

- Wall Street elites nearly destroyed the financial system in 2008, and got away with it.

- Drug companies can jack up the prices of medications and devices like the Epi Pen to stratospheric levels, and they just laugh on the way to the bank.

- Wells Fargo executives coerced their employees to open millions of fraudulent accounts in their customers' names, without their knowledge or consent, which also ruined thousands of customers' credit scores. The instigators will walk away with multi-million dollar rewards for their "good" work.
Will (Kansas City)
"We the People" are failing because those who control the System have perverted it towards their benefit via legislation, tax policy, etc.; thus "We the People" are no longer the government. The current view from "We the People" is that if "they" are using the System for their benefit, then why shouldn't I also use the System for my personal benefit. This leads to a lack of trust and a "whats in it for me" attitude among the citizens. Unfortunately that is the situation we find ourselves.

It will only change when large amounts of money are taken out of the process (public financed elections, specified campaigning period, etc.) and our representatives truly get back to representing "We the People" and not their large donors. I'm not holding my breadth as none of the politicians running at any level have mentioned this that I am aware of....it will only get worse until the public gets so fed up they demand change.
Mrsl (Seattle)
I'm of two minds about this column; Brooks, to me, is right that we have (maybe temporarily?) lost our sense of communal good, but his view is more sentimental than mine. I don't need a 'lovely' society. But I do think we need a fair one. We need an actually fair society and one that is perceived by citizens to be reasonably fair. Without that, too many people feel left out, taken advantage of, lacking the trust it takes to adhere to the law and to remain mindful of the social fabric.

Trump's actions might well be legal, but they point out the secret world that is only available to the privileged few, one that softens the blow of risks taken and losses suffered, one unavailable to the rest of it. The question now is whether we as a nation feel this is an action of brilliance or cynicism?
Tony P (Boston, MA)
The common good, the greater good. We don't hear enough about them. Or feel the importance and value of such concepts.
Joel (Brooklyn)
This won't be a popular opinion, but I have no issue with Trump taking those tax deductions, and the deductions themselves are not what makes him just a "taxpayer' and not a citizen. What is bothersome is his pride in not paying taxes while running for president, the leader of the government that uses taxes to, for better or worse, serve the country. He represents a deep cynicism that has infected many Americans, and it is one thing for someone who is not an elected official to feel a disdain for government and government and want to fight for change. It is bone chilling to see many politicians who have no interest in governing but an interest in making sure that government no longer functions properly or effectively. And now a presidential candidate who adds bigotry and scapegoats to the mix. Terrifying.
Doc Caldwell (Omaha)
Reasonable points, but they all miss the essential core. Imagine a game of Monopoly. One player is the banker. In this hypothetical game, the banker writes all the rules, so she states, "Bankers get vast rebates while non-bankers pay taxes on each transaction."

So yep, the bankers all point out that they are following the rules, so what could all those non-bankers be complaining about?
Ken L (Atlanta)
I detect three dominant political philosophies in America today.
1. We're all in this together. We believe in a common good, that we need to create opportunities so that everyone has a chance to succeed. This is the central idea behind the Democratic party. Bernie Sanders is probably the purest bearer of this standard.
2. Everyone for himself. We believe that everyone should rely on themselves, and once they achieve success, it proves that anyone can make it. There is no need for any public safety nets, only those core services like the national defense. This is the central idea behind most of the Republicans today.
3. Just leave me alone. Government should get out of my life, period. This is the extreme version of #2, and largely matches the Libertarian philosophy.

Once a politician aligns with one of these philosophies, policies follow. Unfortunately, and as expressed by David Brooks here, many people have gravitated towards "everyone for himself", leaving far too few caring about the common good. Democracy can't function without the common good. Otherwise, why be part of a country at all?
HapinOregon (Southwest corner of Oregon)
“Taxes are what we pay for civilized society.” Oliver Wendell Holmes

"We don't pay taxes. Only the little people pay taxes.” Attributed to Leona Helmsley, 1983

To borrow from the quintessential worker's song by Florence Reese (1931): "Which side are you on?"
Joe Sandor (Lecanto, FL)
Let's re-read our constitutional purpose, "To promote the general welfare". This isn't redistributive progressive anarchy but high moral aspiration.
Honest hard working (NYC)
Being a believer in a Communist society.....perhaps you can tell us why no Communist society has ever been successful!
A.G. Alias (St Louis, MO)
In 1987, Michael Milken, a Wall Street genius made $550 million. If he had to part with 40% or so more of that haul, he probably might not have bent the tax rules & laws to end up in prison. Thus you can even say the Reagan tax-cut was "curse in disguise" for him, though he must have thought what a great opportunity to amass wealth with the Reagan tax-cut.

Preet Bharera got 85 straight insider trade-related cases convictions since 2009 until he lost his his 86th case in July 2014! If the Reagan & Bush tax-cuts weren't in place some of those people might have avoided prison-terms.

In the late 1940s the top income tax was around 90%; the top 0.01% incomes paid 45-55% of their incomes as federal income tax, which dropped all the way to 22% by 2005! What a temptation for Wall Street tycoons to break the tax rules & then get caught.
DB (Ohio)
"If you orient everything around individual self-interest, you end up ripping the web of giving and receiving." In a sentence, why I have never considered voting for the GOP. What they call "rugged individualism," always seems like selfishness.
NorthernVirginia (Falls Church, Va)
The New York Times is clearly in favor of Hillary Clinton and would be heaping similar, albeit less-sensationalistic articles upon any candidate who opposed her. Their quibble over Donald Trump's use of the tax code is, in reality, an indictment against the Congressmen who wrote that code, and the news media that, until now, had no quarrel with it.

So far in his career, he has never violated the public's trust.
Also, he has never voted for a tax loophole -- nor will he when he is president -- that is the role of Congress.
Tony (Franklin, Massachusetts)
He violated the trust of all the people who did work for him whom he refused to pay. He violated the trust of the people who invested in his ventures. He violates the trust of the American people nearly every time he opens his pie hole.
daddy mom (boston, ma)
In his career as an elected official? He's not held office but he's violated 'public trust' numerous times.

He's traded with Cuba while sanctions were in place...NY Attorney has blocked him from raising money for foundation for numerous violations...Trump U. was closed and is fending off multiple lawsuits for illegal and ethical violations...same with casinos...he lead false birther movement and promised $5 million if Obama provided proof (all false)...promotes violence at rallies...is a letigation machine tying up vendors he didn't pay in court...DOJ investigate Trump biz for discrimination...he lies constantly. What's you're definition of public trust? Really?
Dave Huntsman (Cleveland, Ohio USA)
Mr. Brooks, you're ignoring a main point: For the wealthy/powerful/influential, these massive tax subsidies just didn't happen; they were bought and paid for, thru political corruption (both illegal, and, increasingly thanks to the courts, legal corruption).
Margaret (Waquoit, MA)
Trump not paying any taxes is a result of year and years of the Republican mantra of lowering taxes on the very wealthy by creating loopholes only the rich can take advantage of. Meanwhile, those who actually work for a living pay proportionally more than do those who obtain their wealth through dividends and capital gains. Those who do not work for a living pay no social security or medicare taxes and pay a maximum of 15% on their income. While those who work for a living pay 7.65% of their income to social security and medicare on only the first $118,000of earned income. They get an immediate tax break of 6.3% on any income over $118,000. So, it is the average working American who disproportionally foots the bill for our government. Trump says he knows more about taxes than any other presidential candidate ever, so should be able to "fix" the system. Yes, by giving even greater tax breaks to those who need them the least. Working class America needs to wake up!
DC (Seattle, WA)
Yet there are many thousands of entities in our society that make a practice of behaving in exactly the way Brooks rightly disparages: taking advantage of every possibility to act exclusively in their own self-interest, bending law to their own advantage and performing no acts for the civic good unless those acts will also somehow profit them.

They’re called corporations.

As we all know, when Goldman Sachs’ Lloyd Blankfein was asked whether corporations have a duty to the community beyond maximizing shareholder profit, he famously answered “no.”

If you think of Donald Trump as a person, his tax avoidance in place of civic duty is reprehensible, but if you think of him as a corporation, it’s hardly surprising.

The larger problem here isn’t Donald Trump. It’s corporate tax law.

Brooks says, “You can be a taxpayer or you can be a citizen.” Does this make “corporate citizen” an oxymoron?
Matt (NJ)
When I immigrated to the US and applied for citizenshop, the INS wanted three years of tax forms as evidence I'd been lawfully paying my taxes.

So no matter how much tax is paid, the government defines good citizenship in terms of filing for taxes.

How mercenary......
Jeffrey7112 (Northwest Florida)
What a lying bunch of dogs. You people pay taxes bases upon the amount of profit you earned each year. No less, and certainly no more. George Soros pays a lower percentage than his secretary? It's because he's following the tax code. If a business person had to claim all income without balancing that with their losses there'd be no businesses. All you people that feel like you're not paying enough in taxes, there is a solution. Write a check, send it to the IRS. We laud people for defying the law and vilify people for following it. Idiocracy is upon us.
Matt (Salt Lake City UT)
Perhaps Ronald Reagan's greatest disservice to the country was his blanket claim the "Government is the problem." The unavoidable consequence of this statement is that anarchy is the answer. The Tea Party anti-government types who actually believe this are basically anarchists, lacking only a black flag. Once you understand this, Brooks's scenario naturally follows. Ayn Rand was basically an anarchist. From this vantage point, you have to give Hillary a lot of credit for good ideas on rebuilding community.

The real question of this election is: which of these visions do you want your children and grandchildren to live in?
sixmile (New York, N.Y.)
what a lovely picture David Brooks paints. and I agree, though I find it abstract. Let's attend to the practice as it is. Namely, the tax laws need to be fixed so egregious tax avoidance can be stopped without resort to our nobler instincts.
Ellis6 (Sequim, WA)
"Some things the government does are uncontroversial goods: protecting us from enemies, preserving the health and dignity of the old and infirm."

When one of the two major political parties doesn't accept responsibility for the "health and dignity of the old and infirm," it can no longer be said that this is among those things we consider "uncontroversial." The Republican Party has done and continues to do everything it can to rip apart this society and divide it up into 320 million individuals clamoring for their own self-interest without regard for the welfare of the society or nation as a whole.
A.G. Alias (St Louis, MO)
The majority, particularly lower-income people have very little grasp of how the US tax system works. They think if the the federal income tax is cut, they all benefit, if increased they would pay more. The reverse is often true. Ronald Reagan cut fed. income tax to 28% from 70%, by eliminating several higher brackets mostly. In 1988, all taxable incomes over $60K in today's money paid just 28% & below that paid 15%. This was a windfall for high income groups & burden on most lower income groups. Along with that social programs were cut, together the low income groups began to suffer & inequality kept on widening back to 1929 level by 2007.

In 1981, last year before Reagan tax cut, all incomes over $600K paid a staggering 70%! In the 1980s white-collar crimes began to to escalate out of control because if you bend the rules & laws you get to keep most of what you make, a powerful incentive to bend the rules.

Without breaking the law, Donald Trump could write off over $900 million so that he had to pay little federal income tax for some 18 years at $50 million or so annual income!
sbmd (florida)
Trump hasn't paid for any of the benefits owed to those who have fought our wars, hasn't contributed a cent to the rehabilitation of a single wounded soldier though he fraudulently claims to have helped with his bogus charity. He hasn't given a dime to the re-vitalization of our armed forces, though he insists it is in shambles. Not a cent to help rebuild our highways, roads, tunnels and bridges. Nothing for education, not a nickel. Natural disasters - Trump lets losers who pay taxes rebuild. And he purports to tell us how as a businessman he will make America great? How, the same way he became great - by not paying taxes for decades? The only aim of Donald Trump's campaign is to make Donald Trump greater again.
His business model is to hire brilliant accountants and tax lawyers to avoid paying taxes. He is not a genius - they are. He is a cunning knave. In many polls Americans feel we need a businessman to be our leader. But Trump runs his business not as much as a business as a predatory racket.
michaelm (Louisville, CO)
David, you could simply have quoted from Kennedy's Inaugural Address...
"And so, my fellow Americans: ask not what your country can do for you — ask what you can do for your country.
My fellow citizens of the world: ask not what America will do for you, but what together we can do for the freedom of man.
Finally, whether you are citizens of America or citizens of the world, ask of us the same high standards of strength and sacrifice which we ask of you. With a good conscience our only sure reward, with history the final judge of our deeds, let us go forth to lead the land we love, asking His blessing and His help, but knowing that here on earth God's work must truly be our own."
jacobi (Nevada)
"You give to your government, and your government gives to you."

Not accurate. My government takes from me to gives to those who in it's infinite wisdom government deems more worthy. For example Obama took from me to give to Solyndra.
Donna (San Diego)
Who else pays zero Federal Income tax
Verizon
Pepsco
Priceline
Honeywell
Facebook
Exxon
Goldman Sachs
Yahoo
Time Warner
Time Warner Cable
Haliburton
AT&T
FedRx
SouthWest
Wells Fargo
General Electric

I am tired of typing.
Kevin Dee (Jersey City, NJ)
Hilary should be emphasizing the abject business failures by Trump that lead to such a loss of nearly $1 billion.
jim jennings (new york, ny 10023)
No share. No fair. It is perfectly defensible: it's trump.
The Real Mr. Magoo (Virginia)
"If you orient everything around individual self-interest, you end up ripping the web of giving and receiving. Neighbors can’t trust neighbors. Individuals can’t trust their institutions, and they certainly can’t trust their government."

And yet, that has been the GOP's mantra at least since the days Ronald Reagan, who made the government the enemy. Trump is only the natural end-product of that nihilism, of GOP's arc from Reagan to the present. Why sound so surprised, Mr. Brooks?
Eric (Bridgewater, NJ)
David, why not make this your next book? You could title it "It Take a Village".
sdavidc9 (Cornwall)
Hillary is right. It takes a village. The unstated conclusion of this piece, unstated because its author lacks the courage of his convictions, is a vote for Hillary.

If we disregard the moral vision of this piece, we still have to come down on Hillary's side. In an atomized mentality, each actor tries to do what many want to do, but do it first. Whether buying or selling or introducing something new and better, benefit comes from being first. All can try to be first, but most will fail. And the pushing, shoving rush to be first leads to stampedes, trampling, and general instability. The rush to be first is destructive unless it is channeled, and knowing this should lead to accepting and welcoming the channeling (although the channeling is constantly perverted to help some in the struggle to be first). This brings us to Hillary as necessary for societal stability rather than Hillary as promoting a moral vision (which she does by fighting for pieces of it rather than picturing it with soaring Obamaesque oratory, which was sneered at by the other side).
creditman (Portland, OR)
If you say, "Our airports are like from a third world country", and your main form of transportation is airplanes and helicopters, and then you pay no taxes and spend all of your money on yourself beyond most people's wildest dreams. This is not heartless or even bad citizenship, it is immoral.
zenaida S.Z. (santa barbara)
So in other words all of us HARDWORKING citizens have been picking up the tab for "poor ole orange-head Trump" and this is perfectly ok with you.
rebecca1048 (Iowa)
Designed by Washington -- you are barking up the wrong tree!
Howard Godnick (NYC)
"Brave Donald"
The rockets were flying
Bombs bursting in air
But our savviest businessman
Had nary a care

Showing strength by example
Seeking victory at all costs
Donald Trump would defend us
Behind his net operating loss

So while our soldiers dodged bullets
He hid behind his chauffeur
Brave Donald sat home safely
Nursing his terrible heel spur
MW Williams (Florida)
After reading David's excellent column, two items come to mind.

The first is an old hobbyhorse of mine: Universal Service. Everyone in this country should spend at least 2 years in universal service to the country. There are thousands of ways to help the country, such as serving in the armed forces, volunteering to teach, working to help the young and the elderly, and so many more. This type of service can lead to a feeling of citizenship that is hard to achieve without it. It benefits both our society and ourselves.

Second, what should one do if there are legal means to avoid paying any taxes? Write a check to the government and mail it in separately? Ignore a large number of deductions and pay whatever comes up? Where does this stop? Should I not take deductions? I do find it galling that so many pay little or no income taxes while making huge incomes. The tax code is a farce. Get rid of those deductions, or maybe all of them. Incentivizing individuals through tax breaks does not seem to work for the good of the nation.
Andrew Rudin (Allentown, NJ)
Charles Ives, America's greatest composer, was also a highly successful CEO of an Insurance Firm, and in his day, quite wealthy. I recall hearing at an all-day event devoted to his live and music, hearing his son-in-law recount a conversation with Ives over his charitable giving, and the fact that he'd not taken the allowable deductions for such. "How is it charity, if I get tax credit for giving?" Ives replied indignantly. He understood that paying taxes was a patriotic duty, most especially for those fortunate enough to have been highly successful in our society. What a different world we now inhabit, where self-interest above all else seems to be held up as a virtue.
Alfonso Duncan (Houston, TX)
Methinks Mr. Brooks hasn't read the Mayflower Compact. I suggest he reads it.
JCT (WI)
A bit flowery and sweetly nostalgic but generally illustrating why I enjoy David Brooks. His moral compass is always on target.
CRL (Napa Valley...and beyond)
”If you are rich and successful today, it is first and foremost because
you were lucky enough to be born in America at this time— and never forget that.”
Warren Buffett
Matt (Florida)
I agree with everything Mr. Brooks says, but I can't help thinking about a few of his comments and how - in my opinion - most Republicans would vehemently disagree with them. Here's just a sample:

"You give to your government, and your government gives to you."

Don't Republicans call such giving "hand outs" and "entitlements?"

"In a lovely society everyone feels privilege, but the rich feel a special privilege. They know that they have already been given more than they deserve, and that it is actually not going to hurt all that much to try to be worthy of what they've received."

Don't Republicans call this sort of thing "unfair taxation?" An infringement of their civil liberties? A cause for revolution?

I agree with Mr. Brooks. I'm a democrat, but I believe that our country works best when people of all ideologies sacrifice. Still, I believe Mr. Trump's rise represents the natural conclusion to long-festering attitudes and policies that have lived in the republican party for several decades.
oscar (brookline)
The lion's share of the handouts and entitlements go to the very wealthy. Trump and his tax write off are exhibits A and B. They buy our "representatives -- who only really represent those who pay them -- and get nifty handouts in the form of corporate welfare. The burden on the treasury of corporate handouts -- subsidies, tax credits and the like -- is far greater than the occasional individual who collects more in food stamps or remains on Medicaid a bit longer than the law would allow. The order of magnitude of corporate welfare, versus social programs that help actual people, is breathtaking. Big Pharma, big oil, big agra, the medical industrial complex, do not need to take from the average taxpayer to line their already overflowing pockets. But that's our tax system, courtesy of the GOP.
td (NYC)
This is probably the silliest piece I have ever read, and it is more shocking because it comes from David Brooks. I realize that he has been no fan of Trump, right from the beginning, and certainly never imagined that he would have received the nomination. I can accept that. But, to seriously contend that someone who takes legal tax deductions to reduce his tax liability is a poor citizen is beyond belief, and frankly diminishes whatever credibility Mr. Brooks has on the subject of Donald Trump, and perhaps other things as well. Companies take this deduction every day and no one bats an eye. Corporations refuse to repatriate earnings to avoid tax. Individuals spend hours with their accountants every April to squeeze every deduction possible out of their returns in order to minimize their tax liability. Is the entire country a collective rotten citizen? Is Mr. Brooks going to stop taking legal tax deductions so he can give the government more of his money? Is he going to write the treasury a check to help them conquer the deficit? Of course not. If there is a problem with the tax code, there is a problem with Congress, not Trump. What sort of an idiot would be more tax than they were legally obligated to pay? I'll bet certainly not Mr. Brooks.
mathman (East lansing, MI)
People like Trump have really bought their tax breaks by corrupting our politicians.
td (NYC)
You mean politicians like Hillary?
ps (Brookhaven, NY)
Mr Brooks, are you suggesting that "We are stronger together" ?
Iver Thompson (Pasadena, CA)
No, because that smacks too much of Communism. Capitalism only thrives off of the self-destructive notion of individualism - us against them - as a god-given right and the pinnacle of liberty and freedom.
D Cooley (Fort Collins)
To use the GOP lexicon, Trump is a taker, not a maker.
L Hincker (Virginia)
Yes, we all seek to minimize our tax burden. I invest 60 bucks each year on Turbo Tax to pay only what I owe and nothing more.

So, while it might have been legal for Trump to deduct (gulp) more than $900 million for one year's losses, something is missing in all these posts. Why did he lose almost a billion bucks? Could the many bankruptcies have been a cause? Yes, bankruptcy is an important provision of our legal code to enable a person, family, or business to regain financial footing. But in addition to the bankrupt, others share in those losses in bankruptcy. Bond holders, banks, stockholders, or one's many business partners are left holding the bag when a firm can't or won't pay its bills. We've heard too many stories of Trump's modus operandi stiffing his many subcontractors and I wonder if shifting his cost burden, including taxes, to others is part and parcel to his business model.
Jay (Boston)
No need to wonder - it's well-established. As is ripping off everyone in sight (Trump "University" comes to mind).
trueblue (KY)
yep and to Trump to borrow and be in debt and shift the payoff burden to the little people is good along with greed.
Septickal (Overlook, RI)
Where do these ideas come from? What is a lovely society? In what society does everyone pull their fair share?

This is naivete on steroids!
Bayou Houma (Houma, Louisiana)
You can be a citizen and a taxpayer, but if you belonged to one class of citizens and not to others, you were not getting the benefits of your taxes at any level of government. So I don't recognize the history of America that David Brooks has read. For longer than his ancestors have been in this country a lot of second-class citizens have paid taxes that benefit only whites, only white land-owners and only white males who own property. Where was that "lovely" country then? Were the blacks in Ferguson, MO, for example, paying taxes and court fines to pay the compensation of the white city administrators and the mostly white police who targeted them for minor traffic infractions? Talk about "soiling the nest" of this country all you like, but Trump has been only doing what the law gave him the right to do. And corporations from Board members of the Times to Wall Street managers to the Clintons have been soiling the tax nest with tax write offs for decades in their own special ways.
Deborah (Ithaca ny)
All I want (as a Republican) is a room somewhere,
Far away from the cold night air,
With one enormous (judicial) chair,
PLUS OF COURSE
Lots of chocolates for me to eat
Lots of coal makin' lots of heat,
Red pale face, red pale hands, red pale feet,
AND WOULDN'T IT BE LOVERLY????
Nancy Parker (Englewood, FL)
So - stand up.

Donald Trump and Leona Hensley - and "tell it like it is" politically incorrect "smart" rich people, unlike us stupid middle class, who pay more out of our pockets for the bills they don't contribute to and the kids who did nothing be born to rich parents who died.

Who "lost 1 Billion dollars in a booming 1995 economy in a business where the house always wins - yet brags about his business acumen.

A man who never took up arms for his country - never put himself or any of his children in harms way - who has no idea of the concept of sacrifice.

Who has the audacity to take 5 deferments, and then criticize a tortured hero and a Gold star family.

Who John Wayne would have spit at.
Bayou Houma (Houma, Louisiana)
Another silly American myth. Marion Mitchell Morrison (1907-1979) AKA "John Wayne" applied to the US Naval Academy but his application was rejected and he never enlisted in our military, nor fought in any of our wars. He was a movie star who only supported our troops in performances to boost troop morale. If he had spat at Trump, Trump could have spat back.
Brahm P Verma (Athens, GA)
Brook expresses my sentiments beautifully! Where is the citizenship of the many Republican leaders who have put their party over the country? How can they consciously lead the country from their offices in government when they, with no remorse, say that they are "going to support the nominee of their party" regardless of his unimaginable disregard to anything a good citizen would be expected to do? This decision of theirs disqualifies them to be worthy of any position that affects citizens at-large.
rollie (west village, nyc)
If you want to be president of the USA, you must set the example for others.
Trump's example is to behave shamefully, by bragging that you don't pay to fund the country you want to lead. Is that the example I want my kids to follow? No sir. And that's just this issue.
Dawn (Charlottesville, VA)
This is an astonishingly beautiful piece. (And me so much further to the left than you. But a true believer in virtue ethics.)
Ed (Old Field, NY)
It may be a chicken-and-egg thing: does the mentality lead to a non-lovely society, or does a non-lovely society lead to the mentality?
Al (Los Angeles)
Mr Brooks, one of the NYT's conservative columnists, has succinctly summarized "a lovely society" where you give to the government, and it gives to you. You could also call it a "Great Society." Brooks points out that instead of leaving every man to fend and fight for himself, we can be "Stronger Together."
Now where have I heard those phrases before?

Oh, right! (Er, left!) These are the bedrock principles of the Democratic Party, and the goal of all the detailed policies Hillary Clinton has put forth, which unfortunately have not been widely reported or examined by columnists like Brooks (or any current media, to be fair), who prefer to focus on the ratings and readers that Trump's narcissistic rantings bring.
ev (colorado)
We live in a "winners" society. Only losers worry about the public good. Loopholes are there to jump through. The priviledged class must be compelled to be nice. Lobbying reform and overturning Citizen's United would go far in restoring our society back to "lovely."
Theo D (Tucson, AZ)
Time to redefine exactly who is in the Moocher Class.
Lenore Engstrom (Worthington, OH)
I remember my father, a veteran of WWII, writing out his check to the IRS. I asked my dad if he was upset that he had to pay taxes. His answer was, "I never dreamed that I would be able to earn enough money to have to pay taxes. It is a privilege to be able to support my country and I am grateful everyday to be a citizen." An honorable and decent man. What happened to the likes of him?
PE, NP (Out West)
And they were named well: The Grand Generation
lewwardbaker (Rochester, New York)
The wisdom and morality embedded in the concept of a "just community" makes it one of the great inventions of humankind. Each of us can promote it in our own way. Thanks, David, for reminding us to keep it in mind as we exercise our responsibility as citizens - going to the polls in a position as informed, wise, and moral as possible.
Jake (New York)
Let me get this out of the way at the start. Trump is a despicable human, and dangerously unqualified to be President. That said, and in agreement with David Brooks, there is a social contract we all must follow which frequently requires us to make sacrifices for the greater good. Those sacrifices might include financial ones (taxes), military duty, Peace Corps, or putting up with homeless shelters, subsidized housing, or even re-distributing our health care benefits. We do all that in the name of nationhood or country. Without patriotism or the notion of American exceptionalism, or respect for our traditions and history, flawed as they may be, the motivation for sacrifice diminishes. That is why the recent trend to ostentatiously disrespect the flag or our national anthem is harmful and should be condemned. This is not a freedom of speech issue. No one is saying that those athletes should not be allowed to do what they want. But in doing so, those athletes show disrespect for their neighbors, and countrymen who sacrifice in many ways. I happen to be Jewish. When I find my self in Church for a wedding, or baptism, or funeral, I stand when everyone else does as a signal of respect for them, not necessarily as a sign of respect to Church policies and 2000 years of Church history. It is common courtesy. Athletes should do likewise.
Michael Keane (North Bennington, VT)
I'll be brief. It's unclear to me who is more out of touch with reality. Is it David Brooks with his rhapsodical expressions of "sweet parfait" and "lovely society" or Donald Trump launching his unguided missiles of vitriol, sarcasm, and ignorance.
mike bochner (chicago)
We've only seen one page of the returns that he hasn't wanted us to see. Maybe we should not be treating him as Mr. Legal just yet. Just saying.
C Schwab (Portland, OR)
Mr. Brooks, When you are finished contemplating the lovely society could you perhaps write a column calling for some real tax reform in this country? Not the GOP pseudo tax reform that says let's do a flat tax rate to simplify taxes (which simplifies nothing but gives huge tax breaks to the wealthy). Real tax reform to start cutting out the cancer of ridiculous deductions to special interests. Right now no one on the political spectrum nationally is pushing for real tax reform to help spread the burden of taxes more evenly. Simply amazing.
su (ny)
Brooks described a society which is exist today only few places on earth.

Scandinavia and Switzerland may be Canada.

In USA or rest western world generally talking , sweet society is not exist anymore.

In USA we lived a very short period of good time in 20th century around 1950-60 but that is also a transition period from bitter society to sweet society to corrupt society.

Let 's put the Trump aside,

What Wells Fargo did their customers is extremely distasteful and breaking the trust in most core part.

Today I am frequently thinking, my retirement or savings was actually used for some gambling by banks. I have no good feeling about banks or any other financial institution. They are working for extremely rich people or they are just trying to hustle average people.
Thomas Miller (Virginia)
I believe the more effective means of demonstrating commonality and citizenship are campaigning for tax reform and engaging in personal charity. A tax code with so many deductions and credits geared towards those with the influence to effect their enactment into law, and the means to benefit from them legally once they are enacted, is in dire need of reform. Taking the time to identify charitable organizations that provide directly and (perhaps) more effectively than other institutions to those in need and other worthwhile causes, and then giving to them -- not only from one's pocket, but also from one's time -- is, I believe, a better demonstration of citizenship than foregoing deductions on one's tax return.
Kathleen Finderson (Richmond, VA)
Mr. Brooks, your “citizenship mentality” may be all lovely roses and good feeling as we dance around the maypole. Mine is not.
Mine is grounded in an appreciation of the reasons my ancestors chose to come here: religious freedom, an opportunity to improve their circumstances, or to escape the consequences elsewhere of opposing bad government. It wasn’t lovely; it was dangerously hard work.
Generations of my ancestors fought countless wars, on this and other continents, to make us free and to keep us free. There was nothing warm or glow-y about it.
My loveothers of country is based on watching my parents work with to make a better town, state, and union. They did that whether they liked their neighbors or not, and regardless of “need.” Working with neighbors, I was taught, is a requirement of being a person in community.
If the ideals I was taught are gone, whose fault is that? Perhaps we should be looking at the lawmakers who have encouraged us for the past 30+ years to be greedy, to take from the poor and give to the rich, to turn our backs on the needy and applaud the greedy.
The rise of Donald Trump, if it shows us anything, should show us what absolute selfishness looks like.
Dan Crandall (Washington)
Thank you, Mister Brooks, for expressing what I have been feeling, and I suspect many other Americans have also. Being a citizen of a great country requires self-discipline and a commitment to our common good. That is a goal for which it is well-worth striving, and would ultimately serve us well, as individuals and as a nation.
jupick (Stowe, Vermont)
Thank you, David Brooks. I may not always agree with you, but you are an eloquent man. (PS. Give Hillary some talking points on this issue!)
Sam D (Berkeley, CA)
Mr. Brooks, Elizabeth Warren said it all much, much better in her statements about "You didn't build that."

[Editor's note: you also use the words "sweet" and "lovely" too much.]
alan haigh (carmel, ny)
David, maybe you are writing about the disappearing culture of small town America when you speak of the decline of civil engagement. Many of your complaints about disappearing aspects of our culture seem to be tied to a time and place when most people were a part of small communities where people knew everyone and relied and kept their eyes on each other.

In urban culture people are by necessity more selfish and much more government intervention is required to protect wolves from sheep and to steer society to a kinder and more gentle form of human existence.

The Republican party sells nostalgia for small town culture as an excuse to allow the wolves free reign. Their poor sheep imagine that somehow they can return to the comfort of small town existence if only the government would get out of the way. But people all over the world are gravitating towards cities.
eireann (NYC)
But Mr. Brooks, I thought you were a Republican, no? What you describe here is precisely what Democrats have believed and, when in power, put into policy, law and practice, for time immemorial. Welcome to the other side.
Allen Corzine (Topeka KS)
Citizens give something back to the country, community and others

service,

paying taxes,

voting,

take your pick, multiple selections are quite acceptable
SAK (New Jersey)
Modern America function on individualism and the promotion of self interest. If everyone enhances their interest, the cumulative interests of the society will also be boosted. The problem is with the laws enacted by the congress that provides loopholes for the rich in return for the election donation. I recall a change in the tax code introduced at the urging of Bob Dole, and people could identify the individual in Kansas as the intended beneficiary. One can skewer Trump but there are probably large number of cases of exploiting the tax codes for their benefit while claiming to be the citizen of the country.
Another dilemma is 47% Americans who pay no taxes and even get money from the Treasury through Earned Income Credit. If there is no representation without taxation, what happens to these 47% whom Mitt Romney famously called the "moochers".
Sue Mee (Hartford CT)
What a bunch of pious hypocrisy. Who pays taxes they don't have to? Show us your tax returns David Brooks. Surely, you are overpaying to demonstrate your own high moral standards to your fellow citizens. In the meantime, I will admire a man who spends his many hours explaining his vision for the country that doesn't kowtow to the global elitists.
Rick Boucher (Palm Springs CA)
Sue Mee - just checking; you can't possibly be referring to Trump, right?
Matthew (Bethesda, MD)
Are there any institutions that deliberately select their leaders from among those who have never demonstrated any voluntary support for that institution? Indeed, in order to appear more patriotic, some aspiring politicians do pay more in taxes or voluntary contributions than the absolute legal minimum.
C Wolfe (Bloomington IN)
"the rest of us take advantage of the mortgage deduction"

Oops. Only about 30% of taxpayers benefit from the mortgage deduction, but people always oppose reducing or ending it because they think as homeowners they benefit from it. But you don't get it automatically if you're paying a mortgage—only if you itemize your return instead of taking the standard deduction.

Only half of households even in the $50,000 to $75,000 income range benefit from the mortgage deduction, and far fewer below. It overwhelmingly favors those who can afford more expensive houses, because most filers don't itemize. Again, you can only benefit from charitable and mortgage deductions if you itemize.

Our understanding of the tax code is so pitiable that most people don't even realize or think about who or how many people benefit from a deduction or tax credit. (My own most hated tax credit is for improvements to make your home more energy efficient, or buying an energy efficient vehicle—you have to have enough money up front to make these purchases, so you're essentially rewarded for having money already, rather than helped if you need to save energy costs but can't afford these investments.)

Most egregious is the estate tax, of course, which only estates over $5 million pay.

I hope Trump's billion dollar loss at least helps people become more aware of the unfair tax code.
vitamin k (everywhere)
Two things occur to me: First, Mr. Trump needs to acknowledge to his supporters that as a real estate "developer" he is an integral part of the special interest class that he so vehemently savages every time he speaks at a rally; and, second, Mr. Trump should explain to us why he has contributed such a pittance--if he has contributed at all--to any charity committed to positive social/educational/political/health care reform. It's one thing to say that he is proud not to have paid taxes because the government "squanders" the money, but it's an entirely different thing to then go on to wash one's hands of true civic responsibility. The "greater good" is a concept that has no meaning to Donald Trump, and I live in a state of shock that his supporters don't seem to recognize this; his promises to look out for the "forgotten" would be ludicrous if they were not so dangerously deceptive.
Manty (Wisconsin)
Here it is - the essence of liberal thought: That government is a force for good; that government, community, charity and patriotism are linked. Government is not a force for good; it functions by force. If you fail to agree with what other people, as expressed by their vote, want you to do, you might be able to voice your opinion against it, but you cannot opt-out. There is no conscientious objector status when it comes to paying taxes into the world’s largest repository, beneficiary and promoter of fraud, inefficiency and corruption. Paying taxes is not virtuous; it merely feeds an in-country evil empire. With the exception of a common defense against true military threats, all of the goodness, citizenship and community that Mr. Brooks longs for can be achieved without paying taxes. Regardless of how much emotional flag waving Mr. Brooks does (and what a choice moment for him to get weepy about "fair shares") he can't overcome the fact that people in the government, and people who support the government (most with nothing more than their vote; certainly not with their money) have created a monster that supports only their interests. Clearly, we are not all in this together; the takers have made it that way. There is a nation apart from the government. Support that nation. The U.S. Government authorized slavery; sent 50,000 soldiers to their deaths in Vietnam; started the Iraq War . . . . Don't be an enabler.
rumpleSS (Catskills, NY)
Yes, obviously, there is more to a nation beyond government...there has to be someone to run governmental functions for. However, what kind of nation doesn't have government? Let's see...Somalia. Yeah...there YOU GO. Why don't YOU go there and live there for awhile and then let us know how wonderful it is. So many on the right seem to want total anarchy or warlord factions running things. King of the hill writ large. Strong man on top...everyone else bows to power. Just admit it...YOU hate democracy.
David Gramling (Tucson,AZ)
You should go live a year in a country with a collapsed government.
Les (Ohio)
It's funny because as a lifelong conservative, I thought of this as the essence of conservative thought. One of the things conservatives have done well is to instill a sense of responsibility and citizenship. It was never all about me.

I left conservatism because the balance between individual responsibility and citizenship had eroded. (That and I began to do work in communities where the system was often stacked against hard working people who were told they were lazy takers while they often were working harder than most of my suburban privileged friends...it's mostly a psychological projection). There is a constant tension between personal responsibility, governance and non-governmental citizenship.

This taker and maker narrative is a bizarre construct rooted in anectodal evidence and a lack of curiosity. It serves the divide and conquer mentality which Brooks is speaking to and hating the other guys becomes more important than doing the far more arduous task of understanding and serving the diverse citizenry.

I find it fascinating that anti-government people want to go to government to changes because they have fashioned themselves as outsiders. They cast themselves as gods and saviors who will save us from ourselves. They then must face the citizenry that now hates them because they're part of the system they all trained each other to hate.
JD (AZ)
Thank you, David, for a piece that highlights the core principles of citizenship. While it's refreshing to see more journalists publicly taking Trump to task it is a bit of the NYT preaching to its choir. Unfortunately its his base that will be hurt most by a Trump presidency.

Past behavior predicts future behavior. He will exploit all that he can for his self-interests while caring little for anyone outside his family. Life is a game to win for power and money. He uses other people's money to make money then he moves on to the next project leaving a trail of destroyed hopes and expectations. Everything that exists is there to be used for his purpose in Trump's world. The world of the narcissist, the exploiting CEO, the morally vacant.

He has no sense or care of the world outside his family. Any appeals to his sense of citizenship or belonging to something that requires reciprocal obligation is well beyond his understanding or concern. Ironically, he seeks, and may yet still achieve, the highest public service position in our country.

He is easy and simply to understand, but what does this say about our society? And what can we, the genuine citizens of this country, do to prevent this type of individual from rising again into public service?
Vincent Amato (Jackson Heights, NY)
What Donald Trump's tax returns make glaringly evident is just how the one percent acquire their disproportionate wealth--the laws are written in their favor. The game, to use a favorite word of the moment, is rigged. A Trump or a Bill Gates or any other of our billionaire citizens is playing by a different set of rules than the average citizen. The simple cure to most of our economic problems is to either rewrite those laws or to restore the 90% tax bracket.
hfdru (Tucson, AZ)
65% of all taxpayers take the standard deduction. It appears that our tax code is another jobs program for accountants, lawyers, consultants, and an enabler to the tax software manufacturers. Candidates that discuss simplifying the tax code are considered fringe candidates. Our tax code is nuts.
A Talamo (Glen Cove NY)
Self-interest drives capitalism and capitalism drives the USA.
Wealthy citizens hire highly paid tax advisors to take advantage of a tax code that is unintelligible to “everyone” even the advisors. The advisors, however, are skilled at presenting their view of the law to the government workers at the IRS. The wealthy have the courts and most politicians on their side.
The politicians, the media and the public can’t deal with any part of the code’s complexity, so they all pretend that the tax rates need to be reformed. Maybe, the media can chip in (it’s expensive) and hire a few tax experts who can report and explain what is really going on.
William Lindsay (Woodstock Ct.)
And Trump says he does not like the way government spends our tax dollars. Put something in the pot and then I'll listen to your complaints.
I just this week made my final tax payment owed for a bad business decision 6 years ago. I was determined not to be part of the problem. There were no loopholes for me. So I paid up, all I had to do was call the irs once a year and ask for time and schedule payments. Sometimes the broader responsibility is more important. Trump calls people like me stupid, yet I am not tweeting at 3:00 a.m. I sleep just fine.
Respectful skeptic (Altadena. CA)
Nice essay. How many Republicans do you think would embrace what you have written?
Dan88 (Long Island, NY)
Trump has created another false dichotomy, and David Brooks overlooks it in this piece: You can be both a minimalist/nominal taxpayer and a good citizen. If you are “required” by your fiduciary role to pay as little taxes as legally possible, as Trump and his surrogates have asserted in the past few days, then as a good citizen you can make it up with monetary donations. Last I heard, you can’t get sued for charitable donations of your own money.

By disclosing his tax returns, Trump could potentially show that he did that. The problem is, his returns probably show little or no taxes paid toward our national effort, and no meaningful charitable donations as a conscientious member of the citizenry to make up for it.
Thrump (Washington)
A clever,well-advised investor like Trump would know going into his era of profligate borrowing that he could ditch any responsibility down the line regardless. That's just what the tax code provided him. Responsibility to society? He ruined everyone who invested in him or worked for him!
Dan (Mill River, MA)
Yes. The sentiments presented here are so much more profound than they at first seem. I have great hope in this nation, even though as a gay man it hasn't treated me or my kind fairly. But the promise and progress of fairness is why I still remain patriotic and pay my (rather large amount) of taxes each year. I am a citizen, not a taxpayer. Nor am I a consumer, constituent, partisan or special interest. For decades it felt as if I did not "get back as much as I paid." Perhaps that was true but look at the change in my lifetime (I am 55)! I voted for and supported folks who I thought would move things in the direction I thought they should go and worked to defeat enemies of fairness and progress. All along I held the belief that most Americans supported fairness for all and if it took some explaining and convincing to get them there, I did my best to do that. Its hard work but the promise of our nation isn't something that can be realized from the couch or behind a screen. A proper funding of the government is essential to the full realization of our nations promise - and not just in civil rights but in national security, economic prosperity and global leadership. It breaks my heart to see all of this promise corrupted by ideologues masquerading as patriots. The Republican party of the last 30 something years and Donald Trump represent the worst in us and have done very little to foster citizenship or national unity. Mr. Brooks, please be fully honest in your columns.
Richard (Madison)
David Brooks won't say it, but I will. It's Republicans who have spent the past forty years promoting economic and social welfare policies that can best be summed up as "to the victor go the spoils and may the Devil take the hindmost." Makers vs. takers, us vs. them. Ronald Reagan's "welfare queens" and Paul Ryan's "culture of dependency." Tax cuts skewed toward the wealthy. Cuts to programs intended to make life a little more tolerable for the poor and disadvantaged. A constant refrain of "government is the problem not the solution." Citizenship and patriotism are reduced to feel-good gestures like saluting the flag and slapping "Support Our Troops" bumper stickers on one's SUV. A sense of obligation to others has been replaced by resentment of those who supposedly aren't pulling their weight. Why is anyone surprised that Donald "only stupid people pay taxes" Trump is this party's Presidential candidate?
Ed (Washington, Dc)
It is true that in an ideal, or 'lovely', society, rich folks know that they have already been given more than they deserve, and that it is actually not going to hurt all that much to try to be worthy of what they’ve received.

Donald Trump does not think this way. Trump strongly believes he has been given what he deserves. Since he was able to create paper losses of almost a billion dollars in 1995, he strongly believe that he deserves not to pay any taxes for 18 years, regardless of what his balance sheet says he is worth five or ten years later. And he strongly resents anyone feeling that he should feel anything other than proud that he could use the tax code to his advantage for such a period of time.
Bruce G. (Boston)
David Brooks is on vacation this week.

Vermont Sen. Bernie Sanders is filling in.
Jeff (California)
If only Bernie could think as write so well!
Richard (NM)
I take substance over form any day.
petey tonei (MA)
Jeff, Bernie IS a writer and he used to co host a radio talk show as well, back in his day.
Miriam (Raleigh)
Trump's attitude and the echos of his fan base, is the same one that has turned shuitting down the government into a heartless game and was brought to us by the GOPTP and its supporters and pundits. A little late to realize what the rough beast slouching towards Bethlehem to be born is, Mr. Brooks.
Paul (Bellerose Terrace)
Brooks: "… it is normal practice in our society to pay as little taxes as possible.”
Many Trump apologists have cited Learned Hand's ruling saying that there is no responsibility to pay a maximum tax. Hand was a much admired judge, maybe the most admired one never to be nominated for the Supreme Court. But I prefer the words of a much admired Supreme Court Justice, Oliver Wendell Holmes. Holmes said "I like paying taxes. With them, I buy civilization."
Now compare that to Trump.
NY Times Reader (The Netherlands)
This column is summarized by a quote from Goldsmith (used as a title of Judt's final book): "Ill fares the land, to hastening ills a prey,/ Where wealth accumulates, and men decay."
Philip Grisier (San Francisco)
The problem of greed corrupting our society did not begin with Donald Trump and his legal avoidance of federal income taxes. It began with Ronald Reagan and has been feed by the Republican Party for nearly 40 years that government is the problem and should shackled and despised by its citizens.
Royster (Los Angeles)
Paying income tax is a financial sacrifice, plain and simple. It's reasonable for the American people to expect that a potential President will make a financial sacrifice for the good of the country, by paying his or her income tax, yet Trump doesn't even appear to comprehend this concept. Trump's failure to release his tax returns is another example of his unwillingness to even consider a financial sacrifice. If he released his tax returns, Trump knows that smart tax people would be all over them and, with their help, the IRS probably would figure out a few new ways to extract some money from him. But that's a financial sacrifice the American people have a right to expect, even demand. If you want to be President you must be prepared to (literally) pay the consequences. For Trump, the greater good ends at his own pockets.
Patsy (Arizona)
My lovely world includes a restructured tax system to stop the billionaires from pulling a Donald. I am a retired school teacher with a small pension and I pay federal taxes. Obviously the tax system was set up by the rich, for the rich. Not for the rest of us.

And while they don't pay their righteous share because of their loopholes, the rest of us pay more to make up the missing money. We all suffer because of their greed. Pathetic.
Bob Laughlin (Denver)
Lovely, just lovely, M.Brooks.
Didn't Hillary Clinton publish a book once titled "It takes a Village"?
For which she was unmercifully pilloried by the republican party for her "hippy dippy" dreaming. And socialist tendancies.
What makes America exceptional? It is our government. The same government republicans have spent the better part of a half century trying to destroy. To drown in the bathtub.
Now the fruits of those efforts have ripened into T rump and you and your ilk wring your hands and wonder how this could have happened.
Had McConnell, Boehner, and Ryan allowed some compromise with Obama on, say infrastructure stimulus spending, they would have seen real economic growth for everyone. They would have shared the credit for that with the President and they might have actually put forth a candidate that was not bats@^t crazy and might have actually had a chance to get elected and accomplish some good for All Of Us.
David Brooks has written a lovely essay, with ideals that have been the bedrock of the Democratic Party since the New Deal. The same New Deal that republicans have spent the better part of a century trying to destroy.
abg (Chicago)
Reading this column, I kept waiting for the other shoe to drop. It never did. It's all well and good to say that people are within their rights to do as little as the law allows, but doing little is inconsistent with good citizenship. What should people do, then, Mr. Brooks? Forego their deductions? Do you take the deduction for mortgage interest? The deduction for professional expenses? The deduction for charitable contributions? Or, as a good citizen, do you decline those deductions and pay the maximum amount in taxes -- for the good of society? Do you not only decline them but pay more than the maximum in the interest of having a "sweet," "lovely" society? Somehow I suspect not. I suspect you take the deductions you're entitled to and pay the minimum tax the law allows -- good citizenship be damned. I'm no Trump fan, but I can't fault him for doing the same.
burkburk (Berkeley, CA)
Great column by David Brooks. Not only is citizenship about the balance of personal and community responsibility, it's about what a person does when no one is looking. We make decisions about tradeoffs every day; the whole candidacy of Trump highlights a lifetime of poor judgement in this regard. If a politician has a set of values, whatever side they're on, let the public decide. If the politician's only values are self-dealing and promotion, they are not qualified.
Karen (San Francisco)
As far as I can tell, Trump supporters seem to be taking a very large leap of faith that if he were elected he could, on a dime, change his mindset from one of pure self-interest to one of national interest. That he would, without hesitation, advocate for policies detrimental to his own bottom line. Yeah. Good luck with that one.
Vic Williams (Reno, NV)
I just spend 10 days in the U.K. — which is viewed as a purely socialist nation by many Americans but clearly isn't, it's as capitalistic as any advanced Western nation — and I got a sense that they very much retain and value the community spirit and sense of mutual commitment and caring that Brooks touches on here. Brexit notwithstanding, they pay taxes to support a very efficient mass transit system, cradle-to-grave health care and a social safety net that is still intact, however much recent political movements within the Parliamentary system have tried to fray it further. When I explained to one friend how much out-of-pocket medical expenses most of us have to pay, he was appalled. So it's the same old quandary really — pay more in taxes for the greater good, or pay more later as an individual. Help build the nest or roll the dice and stand firm on your individual "principles." We probably will never subscribe to a semi-socialist system like the U.K.'s, but we need a middle ground of giving and taking that works for the most Americans as a whole, not just for folks with the bucks to exploit the unfortunately legal loopholes to their fullest.
Wally (Toronto)
Within conservative thought, two streams have competed. The first is rampant individualism and free-market capitalism. State regulation encroaches on our liberties so let's shrink the state. We do best as a meritocracy, where rich and poor deserve what they get and inequality is the natural result.

The other strain -- the self-assigned moral majority -- wants to make America the greatest nation on earth. That's a collective mission. In this version, the state needs to be the strongest on earth to ensure that we can prevail against allies and enemies alike.

If you happen to believe that the country was better long ago, back when it was a white dominion... Immigrants from Europe (Britain, Italy, Portugal, Poland, etc.) came here in droves and blended into the white race. They were self-reliant Christians who worked hard and fulfilled the American Dream, rising from one generation to the next.

Trump appeals to this second strain which has now taken over the GOP. With your support, he'll make America great again. White ethnic diversity made this the greatest nation on earth. Now, all this coloured diversity is just too much -- blacks bellowing about racist cops, illegal Latinos sneaking in to work at jobs no white American would take, scary immigrants from the Middle East who might be jihadists ... It's too much! So deport the illegals, renegotiate trade deals and keep jobs at home. Vote for Trump. He'll lead us back to the promised land!
Bonnie (Mass.)
No group has done more to promote the idea of the individual over the community than the GOP. Their insistence, since Reagan, on low taxes as the prime objective of life has helped make more popular the idea that you should not invest in your society. The GOP has also promoted for decades the idea that "those people" (anybody not exactly like yourself) are taking your tax money and wasting it. Trump is the logical outcome of 30 years of fixation on lower taxes as the cure for all problems. And we have seen that lower taxes on the rich lead to nothing but more extravagance on the part of the money people. If only the US had invested in developing energy saving technologies at the time of the first OPEC oil crisis, think how much further ahead we might be by now in 21st century technology than other countries. But no, the GOP does not want to invest in public education , health care, or science to make sure our work force can compete globally. They would rather blame Obama, and when his term is over, the Chinese, or anybody else than the GOP's own policies.
Princeton 2015 (Princeton, NJ)
Funny to think that Brooks is what passes for conservative at the New York Times.

Let's talk about this "lovely society". "In a lovely society we all pull our fair share." What fair share ? In Europe, benefits are higher but EVERYONE pays high taxes including the poor. In Denmark, even the poor pay a 25% VAT (sales tax) and an income tax starting at 35%. By contrast, in the US, nearly 40% of Americans pay little or no tax.

http://taxfoundation.org/blog/60-percent-households-now-receive-more-tra...

"In a lovely society everyone feels privilege, but the rich feel a special privilege. They know that they have already been given more than they deserve, and that it is actually not going to hurt all that much to try to be worthy of what they’ve received."

Worthy in whose eyes ? The problem with this socialist view that Brooks espouses is that (as Thatcher said) "at some point, you run out of other people's money". The US already has the highest ratio in the OECD of taxes paid relative to income received.

http://taxfoundation.org/blog/no-country-leans-upper-income-households-m...

At what point do you realize that no amount of taxes on the rich is going to make up for raising a child with no father or a student dropping out of high school ? Like any contract, the social contract has two sides. Yes, it does require that those who can pay taxes do so. But it also requires that people do what they can to take care of themselves.
F. Sampedro (Madrid, Spain)
Tax payers or citizens. It reminds me of "Legally Blonde" the musical: the gardener was gay AND European. Most of us are tax payers AND citizens. I do not understand Mr Brooks gibberish.
tom carney (manhattan Beach)
What you call "citizenship mentality" is the realization on the part of an individual of the fact of the One Humanity. It is a discovery that occurs as ones consciousness expands beyond the periphery of his or her own separated persona and one becomes aware of ones interconnectedness with all others. This sense of wholeness expands eventually to include the entire planet. One "discovers" that he or she is an integral part of a living Planet.
It is this understanding, and it is not an emotional thing but a heart-mind, thing that drives evolution and results in things like liberty, equality, and justice for all. These "principles" are not nice things to have they are actual Laws of the physics which govern the cosmos. With out Principles like equality operating in a system, the system will fail.
You avoid using language that correctly reveals the forces that drive what you are calling "taxpayer mentality". Those forces are well know. First of all is ignorance because they are based in the illusion of separation which causes all of the conclusions at which the taxpayer mentality arrives to be fatally flawed. Greed, Pride, are energies and they obey the Laws of physics. For every action their is an equal and opposite reaction.
These actions will not lead to riches but to misery for the separated self and in their working out billions of our brothers and sisters have experienced deep suffering.
Ralphie (CT)
as I have suspected for some time, Brooks is a faux conservative hired by the Times, along with Douthat, so the Times can lay claim to balanced views.

Yet time and time again, Brooks sounds like a progressive. He lets sentiment override logic. And he forgets precedence. Does anyone like the fact Trump took a huge write-off. Probably not. But the issue is whether or not there is some moral, legal or ethical imperative to pay more taxes than you owe. The law is clear that one can use tax laws to lower one's tax burden. There isn't -- at least at present -- an exception that says -- sorry, people who have lost a lot of money still have to pay taxes. So if there are legal deductions and ways to reduce income by taking legitimate losses, you should take them. The size the loss taken is immaterial. Believe me, in a good year the government will take every penny owed.

If David invested $100k in a restaurant and it went broke and he lost his investment, would he think it ok for him to write off that loss? I think he, and most, would do so if the tax laws allowed. Let's assume David otherwise would have reported reported $150k in earnings before deductions, but with the loss his income, before deductions, is $50k. After say $30k in deductions he pays maybe $2k in fed taxes. Would he be wrong to do that? I think not.

He's not getting his $100k back. He's saving the difference on the taxes on $120k vs $20k, about $20k give or take. So is that wrong?
Jeff (California)
There is such a thing as a Progressive Conservative. Of course it is a dying breed, close to extinction.
Marlene Barbera (Portland, OR)
Yes. That is wrong.
terri (USA)
Brooks say it is the old people that love this country and give to our neighbors but this is the biggest demographic supporting the tax dodger Trump. And then Brooks argues Trump will make things far worse for the future. So why is the older generation so worthy of his veneration? He doesn't even attempt to reconcile this dichotomy.
Sam Kanter (NYC)
Lovely thoughts, David, but you left out the part that acceptance of individual greed started with the exalted Ronald Reagan, when "greed is good" became popular. This selfishness and indifference to the common good is a hallmark of the Republican Party to which you still condone.
Alan B (<br/>)
A column with a valid and important theme marred by the very false frame Brooks manufactures to introduce it" "You can be a taxpayer or you can be a citizen." Neither is mutually exclusive of the other and to suggest so—even as a rhetorical device—is inaccurate and lazy writing.
Carla (Ithaca NY)
"Citizen" encompasses "taxpayer" (i.e., citizens pay taxes as well as do other things) whereas "taxpayer" is nothing more than someone who pays taxes when they must (i.e., Mr. Trump).
Trent (Cornelius, NC)
When Brooks talks about "citizens", I can't help but really think he means white citizens. Consider this sentence: "The citizen enjoys a sweet reverence for all the gifts that have been handed down over time, and a generous piety about country that is the opposite of arrogance." Is Brooks really thinking about black or brown people when he waxes eloquent about "the gifts that have been handed down over time"? Like what? Slavery, Jim Crow, the stealing of land that once supported Native Americans, the Trail of Tears, Wounded Knee? Face it, Mr. Brooks. White people are your normative "citizens", and for all your progressive conservative sensitivity, people of color just don't appear on your radar screen.
Michael Valentine Smith (Seattle, WA)
Stop buying what Mr. Trump is selling! How many people would would chose to live at a place called Hitler Tower? I'm sure that I'll never be sporting one of his offshore cravats. We need to reward good citizenship and shun those who would cut corners.
Consider Ross (Evanston Il)
Since Mr Trump is worth "so many billions", seems to me the media should pressure him to take the Gates/Buffett Challenge (The Giving Pledge), and pledge at least 50% of his net worth to charity.
KB (Brewster,NY)
"A healthy nation isn’t just an atomized mass of individual economic and legal units. A nation is a web of giving and getting......" Perhaps Mr. Brooks should remind his dear fellow republicans of that observation.

Never have so few done so much harm to so many as the republicans have done to the middle and lower classes in this country. Mr. Brooks has supported them every step of the way. From their assault on social security, medicare, women's rights, civil rights of minorities, healthcare, virtually any service or accommodation for the group in a social community has been diminished by republican policies.
In a lovely society everyone feels privilege, but the rich feel a special privilege. "They know that they have already been given more than they deserve, and that it is actually not going to hurt all that much to try to be worthy of what they’ve received." Yes, mr. Brooks, they should know, but the republican machine feels quite the contrary, you know it, and you can't hide from your role in it.
Dan Moerman (Superior Township, MI)
Hmmm. I thought that conservatives all agreed with at least the fundamental principle announced by Margaret Thatcher: "There is no such thing as society." I'm sure Mr. Drumpf would agree.
AW (New York City)
You seem to have no awareness, Mr Brooks, that the party you have carried water for your whole career has spent a half a century atomizing us, encouraging our selfishness, extirpating empathy from public policy, pandering to racist fear and hatred and resentment, all of which has culminated in the Trump candidacy. It would be good to see some awareness of your own role in what you decry in some future column.
reader (CT)
It's a little rich that Trump both brags about paying no taxes and complains about our "third world infrastructure" almost in the same breath.
Andrew (NYC)
Skipping out on your civic duty does NOT make you smart. It makes you a greedy loser.
Harvey42 (AZ)
Come on. When I prepare my taxes I try to minimize using the tax rules available to me. I don't deny Trump doing the same.
The bigger question, if he is so smart how come he had those losses. We really need to know a lot more about his dealings to judge that.
Freedom Furgle (WV)
If everyone thought like Trump, there wouldn't be any roads or bridges. We'd have no high school football fields or gymnasiums. We'd have no one to call when we needed the police or an ambulance. Meals wouldn't get delivered to seniors and preschool wouldnt exist for the children. And we'd be without an army and a navy.
In other words, we'd all be stuck in our homes - lonely, hungry, and afraid.
paul (St louis)
As Trump and Leona Helmsley say, "Taxes are for the little people."
Jeffrey Waingrow (Sheffield, MA)
David, your Republican buddies are the ones who promote a tax code that ensures that the best-off pay anything but their fair share. Using your logic here, they should be quite unhappy, correct? I haven't noticed that to be the case.
Wendy (<br/>)
How come no mention of the draft? Years ago, a strong component of our shared citizenship emotion was experience with selective service. Should we bring it back?
Leslie (Virginia)
Yes. For all 18 year olds, male and female. Just not solely military service; national service: social services, agriculture, reforestation, child care in low income areas, rebuilding bridges, other infrastructure. Gosh, that's just off the top of my head.
Bruno Gideon (Toronto)
The IRS Tax code allowed Donald Trump to utilize a tax loss. A person concerned about his fellow citizens should have used that tax freedom and in lieu of taxes made considerable contributions to charity in gratitude for the gift from his country.
Linda S (Manhattan)
Let's hear from the readers who tell their tax preparers NOT to take tax deductions to which they are entitled.
David Brooks is wrong about the binary choice between being a citizen or being a tax payer. I am both. You can be, too.
The Observer (Mars)
… and then let's hear from the readers who ask their tax preparers "How can I structure this deal so I don't pay any taxes - I don't care if it makes a profit or not. I'm paying myself first out of the investors' money."

That's more to the point, isn't it?
Happy retiree (NJ)
Linda S - this isn't about taking tax deductions that everyone is entitled to. This is about one extremely wealthy person gaming the system, shifting assets between publicly and privately owned companies in order to take paper losses while receiving real income, defrauding vendors and contractors out of payments for services that were rendered in good faith, and then receiving a billion dollar bailout from every person in the country who works for a living and pays taxes.

When you explain to me how I or any other working person can receive a billion dollar handout like Trump, then and only then will your comment have any merit.
P (Maine)
One can be both a taxpayer and a citizen at the same time. They need not be mutually exclusive.
GSS (Bluffton, SC)
Someplace there is a line between utilizing a business loss to try to correct errors and problems that can crop up in any business and using these laws for self dealing, permitting this manipulation to be in essence the business itself. When it becomes a self-serving habit as a way of rewarding ones self, while permitting you to avoid your obligations, whether it is not paying your employees, subcontractors or a reasonable amount of taxes to support the services you use it then becomes parasitism.
Jim Dickinson (Columbus, Ohio)
I have recently been reflecting on how far we have come since John Kennedy said "Ask not what your country can do for you, ask what you can do for your country."

As Mr. Brooks points out so well, we have come to the polar opposite in our view of citizenship in this country. I guess this explains much about why Trump's candidacy resonates with so many.
GTM (Austin TX)
By Mr. Brooks definition, which I agree with, the Republican Party promotes and even celebrates it's members actions to negate their roles as Citizens of America. How is this ever considered a tenable position?
Barbara (D.C.)
While we can't pin this entirely on Reagan, his 'govt is the problem' statement split us off from our responsibilities as citizens and had us view the govt as "them." Freedom is a responsibility, and we are the government.
Carla (Ithaca NY)
Perfectly said. Reagan definitely started the GOP's entire shift. Few see his role in the platform and attitude of the current GOP, mainly because he was so good at making racism, class-ism, hatred of gov't, and everything else sound so benign and/or logical. Now we have 3 generations of people that have grown up hating government and not understanding taxes. The legislators that get elected reflect those beliefs.
Albert Yokum (Long Island, NY)
I see you entering numbers in columns as though you will eventually draw a line and calculate the results. But those results never come, and you wander off into a lala land of metaphoric nonsense. OK, Trump's tax specialists say he has done nothing wrong or unusual in taking steps to reduce his federal taxes as much as possible. But we can all see that what caused his huge losses was a reckless combination of taking risks that amount to gambling with other people's money and services. The dice rolled against him, the losses were borne by those who did the work and got stiffed by him, and now the "rules" allow him to do the same thing all over again, while enjoying tax breaks. Clearly you should be looking for a different bottom line that shows the rules changing, the laws changing, and the loopholes closing.
Robert Walker (Virginia)
David, I share many of the sentiments identified in this column though you lost me somewhat with your choice of the word 'lovely' to describe your ideal. Per our neighbor to the north (Canada), try substituting the word 'just' ... as in fair ... in its place and I think you would make a more powerful statement. In a just society there is a collective understanding of the common good and the price of securing it through reasonable taxation. In a just society there common cause and community versus the determined individualism and selfishness that seems inherent in Mr. Trump and many of his admirers world view.
A.G. Alias (St Louis, MO)
Robert, A just society is a lovely society. In much of Scandinavia & neighboring places, people are contented and pay their high taxes "happily," without grumbling. Isn't it lovely. There is a certain beauty in it!
Tali K (NYC)
The thing that sticks in my mind is not that he and his lieutenants are correctly stating that his actions were legal, it's the lying about the audit preventing him from revealing his taxes. He knew it would look bad that: a) as a result of HUGE bad business decisions he had to take a $1 Billion loss. b) that as a result of this loss, many people lost their jobs in his ill-begotten businesses. c) that he would look less like a good businessman. A lot less. And this is all particularly because he wants to, um, what did he say? Oh yeah, that he wants to run America like a business. That's what I'm talking about....
James Lee (Arlington, Texas)
The tax code illustrates the tension in our culture between the needs of the community and the interests of the individual. Taxes fund the government services required by society, but they also reduce the quantity of private goods and services the individual can afford to buy. Tax deductions and credits represent an effort to balance the needs of the two roles played by each of us, that of citizen and consumer.

Theoretically, tax breaks reward activities that elected officials consider beneficial to society, such as starting a new business or buying a home.These targeted changes in the tax burden can also compensate individuals for financial misfortunes beyond their control, like health emergencies or natural disasters.

The welfare of the community dictates that powerful groups and individuals not abuse the quest for breaks, in an effort to increase their own wealth at the cost of heavier burdens on everyone else or the loss of needed government services. In a culture that celebrates the individual, however, this ideal faces stiff obstacles.

In practice, the clamor for tax preferences clashes with the demand of organized groups demanding enhanced government services for their members or for the entire community. The balance of power in this struggle tends to tip in favor of those who can pour the most money into the political process.

In this case, the biblical adage, "to them that hath it shall be given," succinctly describes a process of corruption.
gpinkerton (Houston, TX)
BRAVO! Standing O for David Brooks and for the greater good.
Paul King (USA)
And taxes are exactly what have not yet been reflected in Trump's sinking poll numbers. By this weekend we'll know the extent of the damage. People don't like privileged cheaters.

Those inevitably bad poll numbers will come just as he makes a jerk of himself (like the Geico commercials say, "It's what he does") in Sunday's town hall debate.
An abnormal person whom people want to dislike (see his unfavorables) cannot appear normal.

Perfect storm brewing.
20-0 run for your basketball team.

As the elevator operator said, "GOING DOWN!"

Put the nails in the coffin by volunteering.
www.HillaryClinton.com
Louise Machinist (Pittsburgh, PA)
Paying one's fair share through taxes to support our country = a civic sacrament.
late4dinner (santa cruz ca)
Well then, there goes the lottery. Darn it, that was a crucial part of my retirement plan...
Happy retiree (NJ)
Thank you Mr. Brooks for pointing out exactly what is wrong with the political party that you have spent your entire public life advocating for. What you describe here is in fact the very crux of the difference between the two parties - Republicans see themselves as taxpayers, with absolutely no duty or responsibility to anyone but themselves; while Democrats see themselves as citizens of a nation of shared responsibilities (what the US Constitution calls "the general welfare"). All other details of policies are built on one of those two foundations.
Matt (Minnesota)
I guess Brooks isn't the conservative scholar he pretends to be. If he were, we might expect him to cite Adam Smith's "invisible hand" in which everyone pursuing their own self-interest magically emerges as the best of all worlds for the masses. Mr. Brooks, you are no longer a conservative, if you ever were. Not that there's anything wrong with that. Get out of that closet and join us liberals.
Jack (Boston)
It is not just the rich avoiding taxes, but everyone else trying to get a government handout. The larger government becomes, the more people feel they deserve a share of it. Tax avoidance and large government breed the exact opposite of what JFK espoused...."ask not what your country can do for you, ask what you can do for your country."
Linda O'Connell (Racine, WI)
We can only hope that those who have bought into the deal Trump is selling, will see him for the self-serving, dishonest person he is before it is too late. Rather than make America great again, I believe Trump is interested only in growing his fortune and reputation. As president just think of the deals he could strike to guarantee that happens...
HRM (Virginia)
There had been rumors about what Trump tax paid reported by various news agencies. The NYT found one year's return from over twenty years ago and then speculated on what his deductions could be since that time. One thing we can know wit 100% certainty is he did not contribute one single word to any tax law what so ever. We also have no reason to believe that he broke any laws. The House, Senate, and President wrote and/or signed the tax codes into law. Clinton was a senator for eight of those twenty plus years. What did she do to change the codes? What laws did the NYT encourage be changed. It was reported that the NYT paid absolutely nothing in taxes in 2014. How much time and effort went into obtaining a twenty year old tax record? On the other hand, how much effort has gone to obtain the transcripts of the quarter million for each of the speeches Clinton gave to Goldman Sachs and their pals which she refuses to release. These are current issues that could speak to her character.. She is reported as saying those who are fed up with Wall street are "expressing the petty tantrums of the unwashed masses." What a person, who broke no laws, paid in taxes twenty years ago is secondary. Who Clinton thinks are part of the "unwashed masses" today is very important. I understand the NYT having no respect for Trump. They should though have respect for their fairness in reporting.
patsy47 (bronx)
"She is reported as saying.....". Really? Reported by whom? Source, please. Otherwise baseless accusation, deserving only to be ignored.
Sal Sid (Virginia)
It was mind boggling to see congressman Sessions on CNN advocate Trump's right to pay no taxes taking advantage of the loopholes.
Respectfully Senator it is your failing and partiality that allows this disparity to exist, perhaps you too should recognize you failed your responsibility. No wonder congress has such a poor approval rating.
Lostin24 (Michigan)
The ultimate irony of the Trump revelation is that he has no intention of contributing to the cost of the wall he so joyously promotes.
Independent (the South)
David says, "The problem with the taxpayer mentality is that you end up serving your individual interest short term but soiling the nest you need to be happy in over the long term."

That is the Republican party.

They would rather pay for prison than pay for preschool.
Pamela Heisey (Lititz, Pa.)
However much I abhor Trump's politics, ethics, personality, etc. there is certain amount of pity I feel for the man. Mr. Brooks has helped me identify why that is. Donald Trump must be the unhappiest man alive.
James Griffin (Santa Barbara)
It is an impressive number of dollars to lose. What I would like to see is the true value of those lost dollars. Was he down to the gold "P" on his brand?
Jack (Toronto)
Lost in this discussion is compassion for the small business owners, their employees and both their families who were badly hurt.
Glen Macdonald (Westfield, NJ)
Too bad Donald Trump is not alone at 3:00 p.m.

Instead, he has the philanderer and "law & order" buddy Rudy Giuliani and the bridge-gate thug Chris Christie (who forgave $25m in taxes Trump owed to NJ) right there by his side spinning a narrative that, somehow, losing a billion dollars, pummeling shareholders and stiffing contractors makes him a brilliant businessman.

And he is not alone at his evening rallies where thousands of dumb, duped and deplorable Americans show up to cheer him on, believing that somehow his "magic" will rub off on them and his chicanery will make them great again.

Sickening and scary.
ANNE IN MAINE (MAINE)
Wages of under $10,000? Appears that Donald also did not pay his fair share of taxes for Social Security or for Medicare.
tom hayden (MN)
We are finally stuck with a winner-loser dichotomy. If some people are gaming the system and you are not, you are automatically the loser. DT is not a loser because he takes maximum advantage of the system. And also he hates losers. so why, why, why do the downwardly mobile whites, whites most, the losers, think that DT is on their side? He never in his life has been...
I always point to one historical parallel to this phenomenon: why also did the poor (slaveless) white southerners allow themselves to be led into our Civil War on the side of the rich slaveholders, so very much against their own interests? Sure they were easily roused by pride of section, but also driven by racial fears. Poor whites set against poorer blacks. Still works!
patsy47 (bronx)
I dunno, Tom, but it seems to me that someone who claims a "loss" of nearly a billion dollars (sweet honey in the rock!) in one year is one hellva loser! The Biggest Loser we have ever had running for office!
Joe (Albany, NY)
You know, even if you pay all your taxes and don't take any deductions you're still not doing all you can for the country. The U.S. treasury accepts gifts to reduce the national debt. With all this concern about the debt growing, surely there are many wealthy citizens who would love to take advantage of this opportunity to do something about it.

In 2015, the Treasury received $3.8 million in gifts from some truly civic minded individuals.

In the same year it received over $3 trillion in tax revenue from the rest of us.

You may draw your own conclusions.
Selcuk (NYC)
We should all stop paying taxes and go back to the Wild West. Sure they will want to kidnap your kids for ransom but there is a solution: armored cars and private army. What a lively society we would be. And we would all be rich and free from the government!!!
Suzanne (Indiana)
So, I guess what Mr Brooks is saying is that it really DOES take a village as he steeps himself in nostalgia for the community that is gone. Where did it go?
I'm not sure where it started but I know the past few years, the decline of the village has been exacerbated by the Ayn Randian mentality that says we are totally on our own to make it in this life (if you can't, you are a loser. Sorry for your loss), the Tea Party logic that says government should have no more power than offering a few suggestions (unless it's to toss out immigrants; then, power up!), and CEOs like Mr Shkreli or the Well Fargo head who seem to think that profits trump all, even people's lives and livelihoods.

Indeed, "the love of money is the root of all kinds of evil."
Mike Pod (Wilmington DE)
This can be argued from any and all sides, but at the end if the day, it simply reenforces the overwhelming truth that Trump is a chiseler, a scammer, a conman and a "stiffer" (to go along with all his other deplorable traits.) That most of the GOP establishment will tolerate, and even support such a character in the WH simply for a crack at the SCOTUS is nauseating.
Emma (NY)
There is a reason why business and government are not the same.
Randy (Ames, IA)
It's interesting that you point this out, Mr. Brooks. For years I have seen the GOP morph into the party of "me". What will the country do for "me"? What is the country doing to "me". We liberals have been saying for years, "what can we do so that everybody in this country does better?" We are the ones who more often say, "we" rather than "me". This seems to be the basis of your citizenship. While it may be a conservative value, it doesn't seem to be one the GOP currently shares.
JMS (Texas)
Aside from the obvious point that the tax system is set up to favor the rich (next column, Mr. Brooks?), this is an excellent column by someone who I usually disagree with.
DBauer (Grand Rapids, MI)
I don't remember who said this first nor where I read it, but I think about it often, and particularly in the last few days. "Just because we have the right to do something doesn't mean it is the right thing to do." Donald Trump justifies much, if not all, of his life by the first, ignoring, to his and only his benefit, the second.
Bellini Lacey (Santa Monica)
Your most eloquent and thoughtful article to date Mr Brooks. I'm sorry about what's become of your Republican Party. We've all lost, democrats and republicans alike.
Nancy (OR)
It's called gaming the system, which is driven by the belief that those who don't are chumps. What kind of moral code is that? It is not how most people live their lives and it is not just in some distant past.
Rebes (NYC)
"The tax code is a breeding ground for corruption, so they don’t take advantage."

Mr. Brooks, on your last tax return, did you claim the mortgage deduction? Did you voluntarily add an amount to the taxes you legally owed, out of a "warm glow of love of country"?
tgarof (Los Angeles)
How ironic -- the man who would be president has arrived at the gates of the White House by campaigning against the fact that Barack Obama is a U.S. citizen. My takeaway from Mr. Brooks's column is that Trump, himself, is not a citizen in the "loveliest" sense of the word. No man is an island with the possible exception of the Donald. May he return to his, Manhattan, and let us try to put all of this un-citizen-like behavior behind us.
laurie s (chicago)
Mr. Brooks, be careful. You almost sound progressive.
tony zito (Poughkeepsie, NY)
I'm trying to remember where David Brooks stood back when Hillary Clinton was using the slogan, "It takes a village."
Rebecca Rabinowitz (.)
"A healthy nation isn’t just an atomized mass of individual economic and legal units. A nation is a web of giving and getting. You give to your job, and your employer gives to you. You give to your neighborhood, and your neighborhood gives to you. You give to your government, and your government gives to you." Thanks, David: I realize that your focus in this column was on the Drumpfs of the world, but you've also neatly outlined what is wrong with the juvenile nonsense spouted by so-called "Libertarians," who believe they don't owe anything to the government, and the government should have no role in any of our lives. The very notion of an overarching social and moral obligation to the least among us is wholly absent from the zeitgeist of the repugnant, mendacious, petulant, ignorant boor Drumpf, but that obligation is nowhere to be found in Gary Johnson's Ayn Rand fantasy land, either. The very foundation of our nation is at stake in this upcoming election, and our transcendent national cohesion is on the precipice of being ripped to shreds by the venal and hate filled venom emanating from the right, and by the fatuous gibberish being espoused by unqualified adolescents like Johnson. Shall we reclaim some moral high ground, or will we succumb to the darkness? For the love of this nation, even with all of its flaws, let us summon our collective better angels and judgment in November.
Binx Bolling (Palookaville)
"And this is exactly the atomized mentality that is corroding America."

Gee, what poltical party would foist a mentality like that on a country?
grannychi (<br/>)
Mr. Trump just may become the first deadbeat president in our nation's history, a wealthy man riding the backs of those much much much much much poorer. What an example!
itsmildeyes (Philadelphia)
Omg…the nest, the web, the warm glow of love, the sweetness, the generosity, the ‘sweet parfait of emotions,’ the loveliness of it all. Then the suspicion, the defensiveness. Next you’re quoting a writer dead of suicide; all the reasons to never be happy again.

Girlfriends, how many of us haven’t sat on that barstool before? Genuine emotion wasted on the wrong man. The sodden reverie; one more drink and it could turn ugly.

I’ll be the bartender. Mr. Brooks, I think you’ve had enough; I’m cutting you off. He’s not the only man worth having. Go home; get some sleep; things will look better in the morning. And, maybe, be a little more clear-eyed the next time you decide to fall in love.
David McClave (Northridge, CA)
Fellow Citizens!
Consider what we don't have if President Donald Trump can school the American people on gaming the system to avoid paying any Federal taxes--in its centennial year NO National Parks, NO interest paid on the national debt, NO exploration of outer space, NO Center on Disease Control, NO Food and Drug Administration, NO Veterans Administration, NO National Defense. NO Lovely Society.
It would be nice if Donald Trump became three things before he dies: a taxpayer, a citizen, and a grown-up, not necessarily in that order.
Bruce Maier (Shoreham, BY)
Years ago I did business with a manager whose desk had a plaque that read: "Only if it is Legal, Moral and Ethical". Trump does not relate to Moral and Ethical. He is the consummate con man, because he believes what he says. On the Late Show with Jimmy Fallon he said he would apologize if he ever did anything wrong, but so far, he hasn't. Not only has he fooled millions, they want to be like him - rich, a trophy-wife, gilded furniture.
JayK (CT)
Pay taxes to support our "lovely society", and behold the "sweet parfait" of emotions that will undoubtedly sweep over you when you write that balance due check! I never realized that Nirvana was just around the corner from paying the U.S. Treasury my fair share.

I'm going to have to use that approach on my tax clients for the upcoming tax season.

That is, until one of them decides to call 911 to tell them that I've completely lost my mind.

Nobody likes to pay taxes, and those of us that can afford it go to CPA's and tax lawyers to pay less of them. It doesn't have side effects, and it doesn't lead away from happiness.

As Joe Biden would say, that's a bunch of malarkey. I'd put it a little differently.

Of all the things we need to be concerned about with Donald Trump, the fact that he legally used the tax code to his advantage might be the the least troubling.

The fact that he lost all that money (other peoples) in the first place and undoubtedly soaked those failed businesses for millions of dollars and cheated vendors is what people should be focused on.

When you go to your CPA this year to have your taxes prepared, why don't you tell him to add on an extra 10% to your 39.6% top marginal rate. Go ahead, make it nice round 50%.

That's what I would call putting your money where your mouth is.
rosa (ca)
Sorry, David, but when your Republican religious right ate the Equal Rights Amendment, it ended forever any "commonality" between you and me.

However, I DO understand the need for taxes... except, I don't believe that I, as a second-class citizen, should have to pay the full amount.

I think I should only have to pay half of what a man is taxed.
What do you think?

"Nobility of Heart"? Ha.
Never seen it.
Good luck with that Trump thing.
Both of you are my problem.
Dennis Bradley (FL Resident But In MN at The Moment)
Your first paragraph shows the limits of your logic can ideology. True it's all legal but guess who wrote these laws allowing predators sociopaths like trump and the rest of the 1/10 of 1% to shed their obligations as citizens. They collectively own Congress. Ironic isn't it. Their collective action deprives the nation and the rest of its population of the means to build a civilization.

Collective action or another words socialism is just fine with the Uber Rich

So all you're fine words serve only one purpose, your devotion to their interests.you Mr. Cooper are the complete hack and a phony intellectual. A running dog for your corrupt masters the source of your "journalistic power"

You pose a false choice. One is either a citizen or an outlaw
tb (Wyncote, PA)
excellent, excellent, piece. well put.
Jsbliv (San Diego)
We pay taxes in this country to have police and fire protection, to send our kids to school, to be able to drive on decent roads and bridges, and after we decide to retire-if we can-to be able to pay our bills and live out our lives. The fact that this libertarian, disguised as the republican candidate, in all likelihood hasn't paid taxes in years isn't as disturbing as his mocking tone to the rest of us. Good for you that you're able to lose so much money that you don't have to pay into a system where you continue to reap the benefits that we support with our tax dollars. How is it that he can make millions every year and still pay no taxes? The man with no civil responsibilities nor moral code who wants to be president.
RLW (Chicago)
A billionaires paying no taxes may be legal (because a corrupted Congress made the tax code that made it so) but, Is it moral? Is it just? Is it what we want from the CEO of our democracy? Is Donald Trump the role model we would like our children to aspire to?
Fritz Holznagel (Somerville, MA)
Thanks for the thoughts, Mr. Brooks. Please, please reflect on how your political positions over the last two decades, and your steady support for anti-government forces of the right, have helped generate the government-hating and taxes-are-evil mentality that threatens to destroy the "lovely society" you wish us to have.
Diogenes (Belmont MA)
Justice Oliver Wendell Holmes notably said that "taxes are what we pay for our civilization." Donald Trump obviously has a different view.
Rob (Long Island)
'You can be a taxpayer or you can be a citizen. If you’re a taxpayer your role in the country is defined by your economic and legal status."

And what about all those who pay no taxes but get money from taxpayers with "earned income tax credits"'?

I guess they are also not citizens.
Hope Boylston (Salt Lake City, Ut)
I think David Brooks may be kidding himself about his conclusion: Trump's actions lead to unhappiness for the rest of us, but not for him. Unless we beat him in November.
jrd (ca)
What a load of poppycock. While I am sure you pay more taxes than you are legally required to pay, very few of us share the warm and fuzzy feeling you have about our government which is apparently your motivation.

Your characterization of people's relationship their government--"you give to your government, and your government gives to you"--isn't exactly accurate. When my choice is to hand over my earnings to government or go to jail, I don't call that "giving". In fact, as most people know, if government did not threaten us with fines and incarceration, financing the endless wars, the crony capitalism and the incompetence of our government would be at the bottom of our list of personal priorities.

The romantic view of government you hold in your mind does not square with the multii-million person federal bureaucracy that regulates us and takes the fruits of our labor for its own purposes, sometimes good, sometimes not. good.

Have a nice dream, Mr. Brooks.
simon (MA)
Wow David. This is great. You add the moral dimension which so often get neglected these days.
Dave Thomas (Utah)
You just wrote a vivid compelling critique of Republican conservatism: no or vastly reduced taxes especially on big business and the rich; take care of yourself first; the poor should be able to work their way out of their poverty. Remember Paul Ryan's favorite economics texts are "Atlas Shrugged" and "The Fountainhead" which proclaim pure greed, Koch Brothers like winner take all capitalism, as the highest human virtues. It is the liberals who promote a bit of taking and a bit of giving back not Republicans. Isn't it finally time to admit to your readers, Mr. Brooks, that you are an in the closet Democrat?
Nyalman (New York)
I wish Warren Buffet would take this to heart and stop gaming his tax filings to maximize capital gains, minimize ordinary income and minimize his tax payments through charitable deductions. He is everything that is wrong with this countries billionaire class!
Noa (Calgary)
Surprised to see you say that the rich "know they have already been given more than they deserve". Can we have an article expanding on that?
northlander (michigan)
there is no social contract in business. Wealth and success is based, in the words of Michael Porter, on "unfair advantage." If you want a moral test of business, look elsewhere than the tax code. That goes for rich people we like as well as for those who we dont. Want to shop for good products at rock bottom prices? Want to sell corn on the world market? Nafta and TPP cut both ways.
Publius (Reality)
David Brooks is bemoaning the very view of the country that his party, the Republican party, and its media handmaidens have been preaching for years. According to them the USA is rotten, its government is rotten and half the population is rotten. Therefore one should pay as little as possible and cooperate as little as possible. Anything else is being a chump and a loser. Look in the mirror David Brooks.
MsPea (Seattle)
It's disheartening that Trump supporters seem to buy his assertion that paying no tax makes him brilliant. Those lower and middle class supporters are out there working every day, getting paychecks that are minus more and more taxes all the time, saving their donation slips from the Goodwill so they can have another tiny deduction, and they applaud that their savior brags he pays no tax at all. They don't seem to care about his bankruptcies, without which his business would probably have closed. He has relied on government bailouts his entire life, while bragging about how rich he is. He has been a parasite, and they applaud him for it. This is more than just voting against self-interest; this is the same kind of denial that cult members exhibit.
DanC (Massachusetts)
Trump's "smart" tax evasion is animalistic Darwinism. That's as far as his emotional and social evolution went. Developmental arrest is evolutionary failure. There is nothing "smart" about it. Clever? Maybe. Smart? Not at all.
Mark Clevey (Ann Arbor, MI)
donald trump represents the American Nightmare! He is a role model for everything that is wrong with our country.
Michael (Houston)
It's easy to blame Trump for not paying taxes. Be courageous- blame the cause, not the effect.

FYI - Those who have written a corrupt tax code.
Jim Karpen (Iowa)
Not only an apt point, but lyrically expressed. Very moving and inspiring editorial, David. Thank you thank you.
Ed C Man (HSV)
David, you write “… it is normal practice in our society to pay as little taxes as possible.” From my perch, listening to most of the “normal” sources, the evidence totally supports you.

Then you write: “There is no wrong here.”
But there is wrong here.

As your “lovely society” interlude strikingly argues.
Although it is a fictional society practicing opposite dream scenarios that only exist in some old movies.
In reality, from our earliest immigrant beginnings we have been driven to create wealth by whatever means available, tax strategy included.
Rum, tea and tobacco tax fights sound familiar?
jonathan berger (philadelphia)
Trump is a crook and a tax cheat. If you read carefully the accounts from various tax experts it appears as if Trump took loses then had gains and did not file appropriate information about his gains. Instead he kept posting losses.
KB (Nashville)
Got it. Trump bad. We're on board with that.

But unless we get more enthusiasm in the "Hillary good" camp, then the bad guy will end up in the White House. She's been targeted by a horde of haters for 25+ years, so it's an uphill battle to defeat the misperceptions. She's the one we need as our First Citizen for the next eight years. Armor up!
Aaron (Ladera Ranch, CA)
Whether you make $1 Billion or $20,000 a year- I'm sure most Americans want to see our tax dollars spent wisely- Can't we fix this first?
George Bukesky (East Lansing, MI)
I'd replace "lovely society" with responsible society. Changes to the tax code are bought and sold in Congress. The same congress that wants to destroy the IRS and apparently make taxes a good will donation.
Jon_ny (NYC, ny)
we benefit by the government's funding of technology development made possible by taxes paid. GPS, Apple's technology, medical improvements helping us live longer and healthier. the internet. even Google. so when people and companies avoid paying taxes the sacrifice everyone's future for their own individual benefit.

just because it is not illegal does not make it responsible within a community.
David C (Clinton, NJ)
Mr. Brooks:
Trump has his fiduciary obligation to his shareholders and investors to pay as little in taxes as possible, irrespective of your altruistic cry for moral decency.

However, and it's a big however, Trump managed to lose a $Billion - how inept can a businessman be? Can't be much more inept than that, I would venture.

The morality question in this episode isn't whether-or-not one decides to contribute taxes above what is legally owed voluntarily, but rather Trump's immoral methodology of bilking his casino investors for his incredibly inept $Billion in losses, while billing those same businesses for services and salary by other businesses he owned. And then taking the carry forward losses from the casinos as deductions on THOSE "earnings."

That's the moral outrage you should have written about. Column after column, why do you keep missing the salient point?
Ellen (San Francisco)
I was always taught that you're both, not either/or...a taxpayer and a citizen.

To raise children, the equation no longer is binary, the sum no longer equals the parts, giving and getting are no longer simply two sides of a balance.

It takes a village, Mr. Brooks. Hmm, where have I heard that before?
Alex (Colorado)
I don't doubt Mr. Trump is very skilled in the tax code, and he knows ways to minimize paying income taxes. However do we what to send someone whose focus has been to avoid paying taxes, for his own benefit? Do we want to put a fox in to fix a hole in the chicken coop?
MC (Mills River, NC)
David, David, David. You wax poetic, champion noble sentiments, look for beauty, and bemoan the loss of gentility in our society. You epitomize the noblesse oblige. And yet you continue to embrace a conservative mindset that is corrosive to what you hold dear. You need to be brave and use the position for which you have worked so hard and really earned through mostly rational analysis and principled commentary. You need to make the leap. Confess that deep commitment to the unfettered individualism and narrow economic focus of conservative politics is itself the source of this corrosion and is an inferior political view. Come on over to the liberal side where your heart and mind are leading you.
Joe M. (Los Gatos, CA.)
We have become a society so divorced from reality we are not sure where reality actually touches us anymore. We believe "reality TV" is reality. The proliferation of cell phone cams and webcams assures us all that unless we have a camera recording our activities, we aren't real.

Are we surprised then, that a candidate for president be one-of-us to the point that the reality of world events is similarly vague? Where exactly is Aleppo, and why do I care about that?

While it is an inexcusable position for Gary Johnson to take - do you think it's different from lots of Americans?

We live in a bubble where things just happen. Roads get built and fixed. Toilets just flush and stuff goes, who knows where? Kids go to schools that have always been there and always will.

The tyranny of our secure lifestyle is that it has subtracted us from reality. We believe not paying taxes is a state of grace - not a sin. However the bridges get fixed, or the fires get put out - someone else pays for that - we don't know who. It will just happen, as it always has.

Someone should pay but it shouldn't be us....
Dennis Bradley (FL Resident But In MN at The Moment)
With a hand full of exceptions most comments try to engage Brooks in a logical discussion. These poor folks are wasting their breath. Brooks is delusional himself. There is no deception like self deception. He actually believes he is making sense . He is not
peggym2 (Queens, NY)
This was so beautifully written, Mr. Brooks! This piece articulates so well the larger context in terms of 'Everything that is not explicitly prohibited is permissible.' Do we want a lovely society or not? How can we name ourselves as citizens, as patriots and then turn around and not give, not seek to enrich and connect. I like how you end with, and I am paraphrasing, this type of mentality may give one material riches but the end result is the empty tweeting at 3am over utter nonsense.
Eileen Bianchi (NJ)
Thank you, David Brooks, for the beauty of your thoughts and the eloquence with which you always write. Your positive message is like Excedrin for the migraine I have had since last June, listening to selfishness personified in DJT, and to a much lesser degree, in Hillary. We still have role models in many billionaires who may or may not pay taxes, but have given chunks of their fortunes to help mankind. That's the way a business success can follow the letter of the law and also contribute to society.
Phil Carson (Denver)
As is too often the case, Mr. Brooks fills a column with high-falutin' blarney when he could just come out and say it: DT is about himself and himself only. Since when does a person like that get to lead a country? It's obscene. We don't need an aspiring egghead to tell us that.

Cut Mr. Brooks' column to 150 words. Someday, he'll be grateful.
DJ (Tulsa)
Mr. Brooks,
Your sentimentality and call for devotion to country before self is admirable. I wonder, though, how we digressed from "ask not what your country can do for you; ask what you can do for your country" to today, which motto can more closely be associated to that existing in the Soviet Union before its fall: "they pretend to pay us, and we pretend to work".
May it have something to do with your party glorification and policies of the last forty years greatly favoring "job creators " over the "takers" and "welfare queens"? Remember your great hero Ronald Reagan and his philosophy of "government is the problem"? Are you having some remorse or are you just babbling niceties for your weekly column?
William D. McNamee (Wiesbaden, Germany)
The thinking outlined in David Brooks piece regarding being "a citizen" is the same thinking which led to two of the American colonies, Massachusetts and Virginia, becoming the"Commonwealth of.... He mentioned the words of David Foster Wallace, "thinking of ourselves as citizens... of being small parts of something larger and infinitely more important to which we have serious responsibilities. Imagine the good we could accomplish together if all of us, or even the vast majority, embraced this philosophy.
Hu McCulloch (New York City)
I have no problem with Trump or anyone using current losses to offset future income. However, it's hard to believe that Trump really personally lost almost a billion dollars in just one year, no matter how bad an investor he was.

The IRS should have asked whether personal living expenses were included in these "losses." And also whether these were losses to him personally, or just losses to LLC's that he had only a small interest in, that would mostly be borne by creditors. In either case, these "losses" are not legitimate and should not have been usable to offset future income.

Perhaps the IRS did ask these questions, and the return in question is still under audit. If so, good luck seeing his 2015 returns after their audit is completed!
Taiter (Berkeley, CA)
Add to Trump's tax scam, funneling income through your own private foundation and you have violated various laws and warped the social contract further.

Republicans have made the case that government can't spend our taxes efficiently by stating in 2008 the goal that Obama will be a one term President, holding up legislation, holding up Supreme Court and Federal Court nominees, not adequately funding regulatory agencies, shutting down the government, the endless mantra that government is bad. This is their message but the underlying scheme is to create all sorts of loopholes for the wealthy so they don't pay their fair share. It is cynical and slowly rots society.
aed939 (Washington DC)
Just wanted to clarify this is not a deduction. This is a carryforward. If there is a net loss, you don't pay any income taxes. Get it? No income, no income tax.
christv1 (California)
The structure of our government was designed so that one branch couldn't abuse power, but that seems to have failed us in the last eight years with the Republicans deliberately obstructing everything Obama and the Democrats were trying to do. Just saying no over and over is not governing. I don't think this is what the founders had in mind.
william phillips (louisville)
If happiness is the metric as well as the incentive then you have stepped into the age old wish of utopia. Brooks is essentially embracing an Honor system and humans talk more about honor than being so. Always going to be a few bad apples with other apples to follow. Fear is a much better motivator than happiness.
RHE (NJ)
I am sure Brooks is, as he calls it in this infantile op-ed, a "taxpayer."
Sam (NW)
Without a solid wide and majority middle class in a society, the society becomes unstable. A top heavy in their asset accumulations of upper-class breeds the practice of self-interests only and therefore leads to social disintegration as this article points out. A bottom heavy in the number of population breed an anger, resentment and looking ways to displace their frustration to even weaker groups. When society does become unstable, and the magnitude is elevating like now, then we need to fix the problem without negating or hindering business and technological progress. We need to restore a middle class. This should be the goal for America for now.
Bluevoter (San Francisco)
Aren't these "just looking out for my own best interests people", including the Republican candidate and his fellow travelers, the same people who object to protestors in the streets and who attack loyal citizens like Colin Kaepernick when they speak up for those who aren't as fortunate? Maybe they should pay attention to the last six words of the Pledge of Allegiance as well as paying some taxes to support our crumbling country.
Bruce (Pippin)
When my business was doing really well, I paid a lot of taxes and I was happy to do so. I was making a lot of money because of the country I lived in and I felt an obligation to pay for the privilege, It all made sense. Now we have people like Trump, bragging about their personal genus because they pay no taxes and this braggart is poised to be president of the country he is proud to say he didn't contribute anything to. He also tells his "folks" his acumen at tax avoidance is a good reason to vote for him because when he is president he will share all of his tricks with them.
The Press gets a sizable tax exemption for being the the press, unfortunately, the deduction is not based on performance for the country is again being cheated during this election cycle.
Rdam (Washington DC)
But....Importantly, you CAN and SHOULD be a Citizen-Taxpayer. Meaning that if you want a society where dialog is open, opportunities are available, the peace is maintained (w/o having to resort to arming yourself), education is a path to success and all the other hallmarks of being able to live a decent life with the potential for that life to be genuinely fulfilling, you pay your taxes as the means for purchasing that society. Politics is the marketplace where taxpayers -- through their votes -- earn the opportunity express which product (society) they wish to have. Those who practice or advocate tax avoidance in the extreme really are voiding their participation in that marketplace and deserve less of a voice in that marketplace. They are simply not buying their way into the debate. So Trump in my mind is neither a good citizen nor a participating taxpayer. There really isn't any other way to do this.
Robert Crosman (Berkeley, CA)
We as a nation have been corrupted by our material success. As long as the post-WW II boom lifted all boats (or all except blacks' and other minorities' - and women's) we shared a feeling of common purpose, and an indignant hostility to Communists who'd take our prosperity away. Those of us who were not well off expected to be so in the future, or at least to see our children prosper. We even stood by with relative equanimity while blacks and other minorities gained some opportunities previously reserved for us. But then came the inevitable - the tide ceased to rise for all but a lucky few, some of whom were brown-skinned and recent arrivals, or women - and we began to look for who to blame. "Ask not what your country can do for you; ask rather what you can do for your country" was a fine saying. But WHO was our country? A black president MUST have been born in Kenya - he clearly wasn't one of us.
We've been here before: the kindly nation that protects the health and dignity of the aged and the infirm did not exist before the 1930's, and was bitterly opposed by many of the affluent, who objected to having to pay for the undeserving poor. It still is opposed by some of them. For many of the "have-nots," as well as many of the "haves," the American Dream is not a dream of justice and harmony for all, but of getting, or being, rich. And in our present economy, riches are obtained not by doing something for our country, but by beating the other fellow, and cheating on taxes.
Taurusmoon2000 (Ohio)
All lovely ideas. But there is no moral force in your voice, Brooks. Your party - GOP - has deliberately made laws to allow the rich to pay less taxes, and has actively worked to cause deep chasms of inequality in our society. First disavow their platform and that of your corrupt standard bearer; support the right platform, people, regardless of labels; then your voice will carry integrity and meaning. What's the point of patrotism and love of country if we don't love the people living in it? Especially the poor, the hardworking, the discriminated against and the 'different'. First practise, and then preach, only if necessary.
Solomon Grundy (The American Shores)
Trump is a genius. He brought his company back from nothing.

A why would he pay taxes? Do Apple, Google, or the Times? Of course not.

One good thing about Hillary . . . She will protect the tax loopholes for Wall Street. They paid her off already.
Jon Kinney (Orrville, Ohio)
Another excellent column. You nailed it.

It's why even though I have IRS problems myself, I still always contribute to the presidential election funding option.

I have believed for many decades that we would be wise, as a society and nation, to adopt some type of compulsory national-service requirement, either severed through the military or some-type of civilian service. The details would cause tons of discussion and squabbling, but even a six-month or one-year requirement would pay enormous dividends, I believe.

Thanks for all you do!
VeganMom (Seattle)
The most shocking thing about this election for me has been learning how many Americans are okay with the attitude of selfishness and greed embodied by Trump. I experience such intense anxiety just listening to him speak, so am dumbfounded that others actually cheer for him. How can this be??? I thought I lived in a different country ... in that lovely society. It is so disheartening, yet it makes me more determined than ever to spread love and light within my personal sphere of influence. This darkness must be driven out with light.
Chloe (Shirecliff)
Bravo Mr. Brooks. It takes courage to discuss the loss of community and espouse a ‘lovely society’ built on social responsibility on the front page of the NYtimes. Why? Because waxing sentimental on devotion to family, community and nation isn’t the hipster altruism of our times. It promotes that dirty concept of socialism.

Examples of lawless and impoverished societies abound in our current world – think Somalia. Some of us are so busy resenting that we pay taxes, we forget what life is like for people in a societies where there is no public infrastructure. We can argue about the size of government, but we have one here in the US—we have social safety nets and a public infrastructure that allows even the poor some degree of security.

Is it genius to stiff the government of your share of taxes—whether legal or not – to contribute nothing to the social safety net and public infrastructure that we all benefit from? Hitler’s manipulation of Germany’s struggling social structure could also be labeled genius if we want to use the term for all wildly successful feats. Ideological or not, Brooks is spot on in calling out the irresponsibility of legal selfishness.
Kathster (Ogdensburg, NY)
There is nothing wrong, for sure, with engaging in tax avoidance (versus evasion). We all do it. But, that isn't the point. And Brooks really isn't asking the hard questions

1) What if anything, will Donald Trump support, as policy, to change the tax code to eliminate the benefits he took advantage of? Certainly, not much, if we look at the tax proposal he has out there.

2) Has Donald Trump shown any attribute that might make any of us think that he would support change that is contrary to his self interest? I think not.

Please, someone, ask Donald these questions and ask him to address these issues.
Jett Rink (lafayette, la)
The Republican Party's opposition to taxes has always been more about adding wealth to the already obscenely rich (as in the point one percent... 0.1%...one in a thousand), and yet they are the ones who benefit most from government spending. This is the very definition of greed.

People who go to such lengths to avoid paying their share of taxes are the same as fathers avoiding paying child support. Both are deplorable to the Nth degree. When will they admit it? Anyone who advocates that we should rob poor Peter to pay rich Paul should be ashamed. When will they finally admit to that shame?
sold2u (CT)
The wistful reminiscences of Brooks harken back to the days when government was this bright new shiny toy that could supposedly do great things. Fortunately, for the progressive movement, government was able to tackle some of the low-hanging fruit and gather some successes. However, by the 70s, government was a known quantity, with a track record of successes and failures (things like Vietnam, decaying, crime-ridden housing projects, Amtrak). I don't think we'll ever put that genie back in the bottle. Especially since politicians (on both sides of the aisle) are intent on imposing their ideological views on those that don't necessarily agree with them. I could see the US splitting up if things don't change.
PoliticalGenius (Houston, Texas)
As a Republican, Mr. Brooks, you seem confused as to how the Republican candidate for President of the United States has purportedly used a billion dollar tax loss carry-forward to avoid paying any Federal taxes for almost 20 years?
The answer lies in the constant Republican drumbeat of disdain for "big"government; the push for privatization and/or elimination of social programs; tax cuts for the wealthy and businesses; the worship of "trickle down supply-side economics"; and continuous funding cuts for schools, infrastructure and everything else that doesn't benefit the oligarchs.
Beth! (Colorado)
In the Kennedy era and earlier, Americans were citizens. Politicians addressed Americans, as citizens, about the responsibilities of citizenship. Somewhere around Nixon, conservative politicians changed Americans from citizens to 'voters'. So the 'voters' label did not include all citizens. Then around Reagan, conservative politicians changed Americans from 'voters' to 'taxpayers' -- and not all voters are taxpayers. So conservatives have narrowed and narrowed the slice of Americans who rate in their book. Now, with Trump, they have even trashed taxpayers -- and are left only with self-serving, money-grubbing, slippery "business men" like Trump himself. What an ugly evolution. We need to return to being citizens. In that universe, teachers, police, scientists, and others counted as much as business persons. Obama tried to make that transition back to citizens. Maybe Hillary can help achieve it.
Erik Flatpick (Ohio)
Thank you Mr Brooks, for a point that needs making, now more than ever. "That mentality," however, strikes me as quintessentially Republican.
D. Couch (Lawton, OK)
Thank goodness the Founding Fathers were members of the age of reason and not of the age of religion. They dealt with human nature as it is. Thus we have balance of power in government. If our laws permit a Donald Trump to thrive, we should improve the laws and not wish for better behavior.
jaymagee (Chicago, IL)
Please. The premise of this column is nonsense. He used the legal tools provided to minimize his losses. No sane person would do otherwise. Change the law if you don't like it. I expect Mr. Brooks' next column to trumpet the wonderful financial management skills of the State of Illinois.
mwalsh5 (usa)
Sorry, I wanted to edit my previous comment.
Peter (Pittsford)
This is a thoughtful essay, but it will be lost on those who came of age more recently than David Brooks and others in our age cohort.

Since at least the Eighties we have lived with the Gordon Gecko "Greed is Good" mythology, and toiled under the assumption that we too could become millionaires -- nay, that we are ENTITLED to become millionaires because, hey, we are just extraordinary individuals. And that those who don't succeed are second rate.

One of the most depressing comments I've ever read in the NYT comment section was years ago in response to a similar Op-Ed, where the writer fairly shouted "Social contract? What social contract? I never signed any social contract!"

Which misses the point that as citizens we are born into our social contract. Even the robber barons of old understood and accepted that premise, and acknowledged it through their philanthropy.

How trite that seems to so many of our nouveau riche and their exemplar, Donal Trump.

Sadly, I don't know how we can get back to a shared understanding of what it means to be a citizen without some universally shared experience like a compulsory draft or civilian works program.

Something that forces us to acknowledge and celebrate that as citizens, we truly are all in this grand experiment together.
lusia (san diego)
We all need to contribute our share. For those of us who do not have much money, paying taxes can be difficult. However, we all depend on infrastructure to live, enjoy the public services and the people who comprise them, and have come to believe that we deserve these services. Not paying taxes is not a vote for America; rather, it is a cynical and self-serving view of our democracy.
Alix Hoquet (NY)
Donald trump is an undocumented citizen, a legal alien.
Michael (Morris Township, NJ)
Leave aside HRC’s deduction for her underwear, which is certainly a lot more offensive (albeit on a much smaller scale) than business deductions.

America has traditionally been a nation in which government ensured individual freedom and rights, while voluntary communities provided the “give and take” of which you write. Folks raised their neighbors’ barns; they did not assess federal taxes to subsidize barn building in distant states. Of old, we didn’t look to the government for our housing, food, clothing, medical care, etc.; we did those things ourselves, and were deeply embarrassed if we didn’t.

Back when, we admired the Founders without the obligatory, PC “for all their flaws”, and understood that they promised us freedom, not free stuff.

If a billionaire loses money, OF COURSE he pays no income taxes. But what about almost half the population which pays no taxes at all, always; what’s their “fair share” of contributing to your “lovely society”?

You write about the obligation to give back – apparently through taxes, which is silly – which is fair enough; where’s the reciprocal obligation not to be a sponge?

The rich have traditionally shared their bounty without the necessity for government. Carnegie, Ford, Rockefeller, Gates, even Buffett, and scads more who do so without fanfare, did much for the community. All without governmental involvement or taxes.

Indeed, the less government has to do with "moral sentiments" enforced by soldiers, the better.
JS27 (New York)
David, welcome to the Democratic Party. We've been waiting for you to make the switch for years. The brand of republicanism you defend just doesn't exist anymore - the party is all about selfishness. I admire your tenacity for sticking it out this long, but it seems the rise of trump has finally forced you to see what most of us have seen for a long time - the party of rugged individualism that demonizes the poor and only helps the rich get richer is not good for our society. David, welcome to the democrats - I'm sure there's a meeting you can attend at Recovering Republicans Anonymous.
Bill Smith (Dallas, TX)
Good column David. I would add that for years your party has been telling us we can have civilization on the cheap. "No need to pay for things, the magic hand of the market will take care us." Well, its becoming abundantly clear that was a lie. We must balance our needs as taxpayers with our responsibility as citizens.
Shawn (Seattle)
It isn't that Trump took advantage of existing (bad) tax law. It is that he purposely ripped off all those who lent him that money, who invested in his "company". Trump lied to his investors while purposely and knowingly rewarding himself at their expense.

What makes Trump unfit for the presidency is that he intentionally and with forethought furthers himself at the expense of others. All his other flaws - lying, thin skin, bigotry, whatever - and everyone has some flaws - are twisted to the worst by his basic immorality.

Trump is trustworthy - trustworthy to be the worst he can be. Only a fool would put such an immoral person into the presidency.
rawebb (Little Rock, AR)
Gee, I thought the underlying tenet of what is called a "conservative" theory of the state was the paramount interest of the individual. We've been seeing where that takes us for some time now, and it is not pretty. I'm sure that Donald Trump would call anyone who bought into what Mr. Brooks is saying here--belatedly I fear--a loser. Over a century ago, Sigmund Freud got this right in _Civilization and Its Discontents_ where he saw the essential conflict as that between people following their perfectly legitimate individual urges and a society exercising its perfectly legitimate interest in not allowing them to do so. If people want to restore balance, step one is to stop voting for Republicans who have been pushing one side of the conflict for as long as I can remember to the detriment of 99% of us.
Vikki Hunt (Santa Barbara, CA)
Thanks, David for another column that so accurately describes another division in our country.

An addition to the citizen vs taxpayer notion -- the power of philanthropy. I have a tradition that I imagine is not at all unique among citizens. When my taxes are done and I can count up much I have saved by using the tax code to my advantage - I happily write a check in that amount to donate to my favorite cause (Planned Parenthood). This way I alleviate any guilt I might have about not paying my fair share and also get to push the funding to what I personally consider important.

What can we do to bring the greedy 'pay the least tax possible and build their generational wealth' bunch into the good citizen group?

And which group do you think the Clinton's fall in? (Hint: Clinton Foundations doing actual good works).
OzarkOrc (Rogers, Arkansas)
Promising title her, but the usual nonsense from Mr. Brooks.

Can't we put Mr Brooks, Trump and Paul Ryan on REAL KP duty in the biggest, nastiest homeless shelter (Yes, they will have to sleep there too) for about thirty days? They really seem to have a lack of experience of the real underclass.
Bob T (Keene, NH)
Assuming that Trump's deductions were legal and he played by the rules, and there is no reason to think that they were not, I have no issue with him or anyone else of taking advantage of the tax code. I say this even though I will never vote for him.

Where I take issue with Trump is his argument that he is a genius for doing so - my guess is that pretty much any competent corporate accountant knows about real estate and business deductions - or that now that he's running for president, he'll fix a system that he used to his advantage for our advantage because now he's working for us.

Sounds great. But, so far from what I can tell, his tax plan is more of the same old story - if I only cut corporate and capital gains taxes as well as the top personal rates for the most well off in our country, the economy will take off as never before. That sounds to me like lower tax rates from Trump, Inc.

That logic ignores the fact that, for the most part, American business is doing just fine, thank you very much. It's American workers who are not.
msnymph (new jersey)
"Taxes are the price we pay for a civilized society." This quote, from Oliver Wendell Holmes Jr. is inscribed on the IRS Building.

Every American citizen, from schoolchildren on up, should learn this and heed it. It is so so true.
John Xavier III (Manhattan)
The tycoons, the robber barons, the megalomaniacs, the weird visionaries, the egotistical misfits built this country. The rest of us have been mere employees in the service of humans who were more determined than others to succeed in their vision. Only an oddball would write War and Peace, and only an oddball would start Ford Motor Company, or Federal Express. We laugh at their delusions of grandeur - but when we benefit, we no longer think they were delusions - perfectly obvious, in fact.
beaujames (Portland, OR)
As Mr. Justice Oliver Wendell Holmes observed, "Taxes are the price we pay for a civilized society." It is clear that Mr. Trump does not wish to live in a civilized society. It is also clear that Mr. Brooks almost understands that.
LS (New York, NY)
Libertarian vs. authoritarian --Great column, but you missed your own point, where do the moral values reside. The more the moral values reside in the polity, the more libertarian the authority where everything is allowed except that which is prohibited.

The authoritarian perspective is everything is prohibited except that which is allowed. On a global treaty basis this is the root cause of disputes for which the tax system is the perfect example—US vs Europe.

The convergence of the moral center which your column addresses is perceived differently depending on which perspective is chosen. In today’s NY Times, the IMF is agreeing with you re: free trade vs mercantilism.
N.B. (Cambridge, MA)
"No taxation without representation"
U.S. ,if it taxes individual,s should allow themselves to represent themselves in someways whether the individual is a janitor from
third world country or the current sitting president.

Corollary:
"No representation without taxation"
Bums and Trumps won't be allowed to vote let alone stand for president if they didn't pay taxes: they haven't earned it yet.
T.K. Small (Brooklyn Heights)
On Tuesdays and Fridays I almost always read the David Brooks column. The conservatism which he expresses and which I share, is distinctive from the Tea Party and the ridiculousness of the Trump campaign. Explaining the political philosophy of Edmund Burke which emphasizes the importance and connectedness of societal organizations, is what his column attempts to achieve. Regrettably, over the past few years, there was very little mention by David Brooks of any particular candidate who might have been able to put into action this type of politics. It would have been helpful for conservative writers and thinkers to actually get behind a candidate like John Kasich. Now, for the next four years, we are stuck with a terrible President either way.
karrie (east greenwich, rhode island)
Everyone should vote Democrat all the way down the ticket to get rid of the newest do-nothing Republicans in federal AND state governments that want to just slash taxes, regulations, and social programs. Then maybe we'll start getting some moderate Republicans back to balance things out, but in the meantime we can get some important things done.
JGrondelski (PERTH AMBOY, NJ)
Liberals--ready to attack patriotism as old-fashioned, xenophobic, nationalistic, homophobic, phobic-of-the-day--- until it comes to taxes, when suddenly they become full-throated advocates of showing love of country by funding bloated government.
GLC (USA)
A Lovely Society?

Geez, David, did you spend the weekend communing in Boulder on a Rocky Mountain High?

Pass the brownies.
msnymph (new jersey)
Edit" "Taxes are what we pay for civilized society."
Khantil (Chicago)
Now you know: Exactly why we do not get budget process started in R-congress? All they have to pass in alternate minimum tax for rich. Same as for middle class and rest. That is why continuing resolution with money taken out for abortion, planned parenthood. To get rich off the hook for defecit.
Jeromy (Philadelphia)
I have no idea how the author of this piece reconciles his ideas about the morality of wealth with his continued support of a political movement that's all about enriching the already wealthy. Maybe he's engaged in a form of dishonesty. Maybe he's publicly pretending to stand for a version of citizenship that his conservative compatriots shred whenever they think no one is looking. In this case Mr. Brooks is like one of those BP "we care about the environment" commercials - a disguise for the immoral and wealthy.
Tom Rowe (Stevens Point WI)
One of the few Brooks columns I can really agree with. His description of true citizenship from earlier times is a perfect match with much of Europe where the social good still has weight. Describing the current American version as "if its not specifically prohibited then it is allowed" hit the nail on the head. Why do we hate the concept than someone other than ourselves might find a benefit from our tax dollars? Why is it that the more you have, the less you feel you owe to the social contract? Somewhere along the way America has come unglued and lost. I fear we are rapidly evolving into a "banana republic."
D Brown (<br/>)
All well and good in a warm, fuzzy 19th century Utopia, but in this real world, we need better laws to keep people from pulling (legal) stunts to avoid paying their fair share.
c smith (PA)
"...you end up serving your individual interest short term but soiling the nest you need to be happy in over the long term." How, exactly, do I end up "soiling my nest" by doing what the law requires of me - minding my own business, and avoiding behaviors generally detrimental to society? In fact, if MORE PEOPLE simply behaved themselves (in generic terms) in such a manner, the problems (substance abuse is but one example) piling up on society would be much reduced. No, it does not take becoming a high-minded "citizen" to make the world a better place. It simply takes the simple common sense and decency not to cause problems for other people.
John Kennedy (Winona, MN)
David Brooks' comments are simply true, and eloquently stated. How sad that as a nation we read and truly absorb less at this level, substituting oceans more of simplistic opinion and shortcut renderings that miss the mark.
C Hernandez (Los Angeles)
Does anyone really think that Trump will make changes to a tax system that has benefitted so BIGLY.

Trump is a prime example of why our tax structure must change. Yes, he was in his right to use the system, but it doesn't make it right, in fact it illustrates how wrong it is for America. Our national debt is excessive because of people like Trump who have not paid taxes for years. Meanwhile we don't have money to repair our country's infrastructure.

Yes, let's Make America Great Again by taxing the mooches and freeloaders like Trump. It is time they paid their fair share.
whim (New York, NY)
In a piece that reads like an attempt at a brand X bargain basement knock off of Edmund Burke, the devious Mr Brooks avers that it is uncontroversial that the government should preserve the health and dignity of the aged and infirm. He has for years shilled for a party whose dominant factions deny this "uncontroversial" claim.

It really is time to atone, Mr Brooks, if you are sincere in your newly found commitment to decency.
LHan (NJ)
"You can say that a billionaire paying no taxes is fine and legal."
True. But not paying workers, stiffing contractors who can't win a lawsuit against your large legal staff, paying debts and contributing to politicians and attorneys general from you "tax-exempt foundation" are less legal or just plain crooked.
Andrew J (Chicago, IL)
With a little less rosy sentimentality, Karl Marx made a similar argument in "On the Jewish Question." This is a perennial, structural tension in our blend of liberal democracy and capitalism. Which set of interests -- citizen or private individual is the system serving really? Marx argued, and America seems to be proving these days, serving the private interest Trumps democratic solidarity.
Jeff (Washington)
Well, Mr. Brooks, pretty soon you are going to have to do your part as citizen and actually publicly choose one of the two for President. No more dancing about the issue. You need to say what's been on your mind these past months: Trump is a trash businessman who would cheat his nanny to make a buck. And you'll have to endorse H. Clinton. Or, maybe you're not such a good citizen after all.
Graham (Portsmouth nh)
David,
You cannot possibly write this and still stand with the GOP. This is not a Trump issue alone. Self-interested atomization has been the GOP core philosophy for more than a decade now. Their attacks on all forms of community (they generally call it socialism) have been persistent and increasing. Time to cross the floor?
Susan Anderson (Boston)
Republicans are reaching for the stars (actually the bottom of the sewer) attacking Clinton and others on their taxes. We know this paper has been struggling with losses, that's another story.

But on the Clintons, first, we have last year's return where they paid $3.6 million on $10.6 million income. We actually have their returns since 1977, which is just short of 40 years. So where's the tax cheating and exploitation?

They run a well respected charity which has helped over a 100 million people, and contribute to it rather than taking from it. The Trump Foundation? How can anyone justify that. And young Trump, sneering at a reporter who mentioned that putting the family in charge is not a "blind trust"? The apple doesn't fall far from the tree: he thinks if someone points out the facts to him he knows better.

Here's 2014: "Democratic presidential candidate Hillary Clinton and her husband former President Bill Clinton made almost $28 million last year and paid about $10 million or 36% of that in federal taxes, according to tax returns her campaign released Friday.

"The Clinton campaign made public eight years of returns — covering 2007 to 2014, essentially filling in the public record since she ran for president unsuccessfully eight years ago. As a result of the earlier campaign and her husband’s political career, the couple’s returns back to 1977 are now public."
L r walker (Ann Arbor)
I was raised by a father who explained to us that paying taxes was a privilege. It was part of the pact between a nation and its people. That's not to say that he didn't make use of the breaks to which he was entitled, but having lived through the Depression and World War II, paying taxes was a way of showing gratitude, patriotism, and honor.
dr.george (maryland)
Mr. Brooks-

Thank you for this commentary. So, how do we campaign for the “lovely society” to which you and many of us aspire?

Maybe better slogans that capture both center-right and center-left sensibilities would help (“We built it, together”).

Better yet would be a year-long dialogue in which folks from the center-right and center-left avoid extreme accusations and focus instead on areas of overlap in our conceptions of the lovely society, of more-or-less consensus in our understandings of the “public interest.”

So, how about it? Be the change you long for. Create a “gang of four” or whatever of public intellectuals who will have a public dialogue on at least some elements of a lovely society that many Americans can embrace and would work towards. It may fail, but it may surprise all us all. Bill Moyers hosted a series a couple of decades ago with four scholars representing the Jewish, Muslim, Catholic, and Protestant faith discuss the Old Testament. At the end they reported a “fifth voice” in the dialogue coming from the Book itself. Generate your own "fifth voice."

Such a dialogue would inform not merely the public but also the many professional and nonprofit organizations that are committed to serving the public interest. Thanks again.
Glenn W. (California)
The republican frankenstein monster has started to destroy the village and the villagers are up in arms against, guess who, those who would stop the monster. Mr. Brooks has it right. The culture of individual aggrandizement with its attendant overwhelming greed has become the economic religion of the right wing. When are Trump's evangelicals going to stop calling themselves Christians and be honest about their infatuation and worship of money?
ccp (Pittsburgh PA)
Thank you for this. The "every man for himself" mentality has scarred our nation. I don't know when we became so selfish. Maybe in that regard Trump is the logical heir to the presidency. My hope is that citizens go to the voting booth and realize the lovely society you describe is worth fighting for. Our children are depending upon us.
MaryEllen (New York)
The Roman Empire lasted for nearly 500 years before it ended. There are many reasons for the fall, but one with devastating effect was the decline in ethics and values: the crumbling from within of the social contract. As the emperors and elite became increasingly lascivious, selfish, sadistic, the moral fabric slowly decayed and the populace lost faith in their once illustrious society. Then it was every man for himself, and the society could no longer rally the spiritual/ economic/political forces to defend and uphold the Empire.

Sound familiar? When we become a nation of me vs. them, of people disconnected from common identity and purpose; when one political party’s mantra has been defined as lowering taxes regardless of the impact on the middle and working classes, then we have turned our backs on America.

Trump is the apotheosis of the crumbling of the social contract. The driving force of his life has been to enrich himself off the backs of the working man, his investors, the American taxpayers. Paying nothing in taxes, defining that as success —why, that’s the highest form of intelligence he knows. That makes him a genius. Consider what Guililani and Christie are saying: greed and freeloading, mixed with a dose of sociopathic corruption, with no responsibility to your fellow human being, makes the ultimate American citizen. Citizenship is now defined as happily screwing your country to take as much as you can for yourself. With no give back.
Ken Moonie (Aptos California)
Warren Buffet pays no taxes because he started a charitable foundation. That is also ripping off citizens and definitely not paying their fair share. Some deduction may be appropriate but sheltering 10's of billions for personal charitable whims, sometimes good intentions, but still whims.
Bill (Madison, Ct)
Trump just upbraided the poor who don't make enough money to pay income tax for not paying taxes. Now he uses a double standard to brag about his ability not to pay taxes. The man is a thug no matter how you look at it. If he were a true citizen he wouldn't be buying his steel in China, wouldn't be having all his products made overseas. His revisions offered for the tax code make it even worse, even more tilted in his favor. He also wants to eliminate the aristocracy (estate) tax. He never considered it worth his while to con individual American citizens but now has found a way to do it by running for president. They are amazingly easy marks for him. Just like traditional marks they think the con man is offering them something great.
jonesysplash (Chicago, IL)
I am convinced that members of the media never worked a day in a business environment except to report on it in some way or another, usually in a negative light. Are you really advocating that Trump not take that deduction out of the goodness of his heart? I am for Hillary but being in business, I have to say that would be really dumb.

Why are you people not focusing on the fact that he took a $1B loss in one year? He is a horrible businessman. I also read that, on top of the deduction, he had to borrow money from his family to get back on his feet. What is he going to do if he is President and makes as many mistakes as what lead him to financial disaster? We will all get smoked by Putin, that's what. Please, for the love of this country, reorient the focus to his awful, deplorable and embarrassing business decisions and tie it back to the decisions he will have to make as President.
Reed Erskine (Bearsville, NY)
Mr. Brooks' lovely sentiments echo the idealism of America in the 1950's and '60's, when the Great Depression was only one generation in the past, and the Hippies were emerging, like butterflies for their brief moment in the sunshine of their youth. The rapacious, me-first capitalism espoused by today's right wingers and Republicans bears scant resemblance to that innocent time before Vietnam and Watergate. The idea of "The Common Good" and collective effort is long out-of-date, replaced by "nice guys finish last" and "he who dies with the most toys wins". With all the diversity and competition among our growing population, it seems unlikely that America will ever again achieve that sense of community and common purpose that grew out of the travails of the Great Wars and Great Depression of the first half of the 20th century.
rumpleSS (Catskills, NY)
Everyone keeps insisting that Trump paying no taxes was perfectly legal. What they fail to mention is that Trump loves to claim that he has bought influence in Congress. So, developers like Trump, and Trump himself, buy influence in Congress to get tax laws written that our beneficial to them. How is that not bribery? How? Well, the right wing supreme court ruled in Citizen's United that money is speech. If so, then what the heck is bribery? What??? Can you ask your congressman for something? Sure. Can you donate money to your congressman? Why not? Can you do both at the same time? Why can't you ask for something and offer to contribute if what you want gets done? Right wingers and Trump want a Supreme Court that will legitimize bribery. It's just the next logical step in the process of building the best government money can buy.
Tom Debley (Oakland, California)
The difference surrounding beliefs about citizenship and taxes in Republican circles can be summed up quite simply. "I'm smart," is what Donald Trump says in arguing he pays as a little tax as possible, which we now know is apparently zero for many years. Then there is the famous Republican Supreme Court justice, Oliver Wendell Holmes Jr., who said, "I like to pay taxes. With them, I buy civilization.”
Len15 (Washington DC)
Here in DC, nobody wants to face the cost of maintaining and updating metro transit system, all the while people are paying higher and higher prices for houses and condos. If you think our infrastructure is bad now, wait 20 years it will even worse.
The attitude that I am a taxpayer and I must minimize our taxes is going to make for pretty crappy transit systems, roads, and airports, but those who can afford it will have nice houses.
littlemac12 (california)
I remember in grade school (1964-71) they gave grades for citizenship. Do they do that any more? Since there is not a standardized test for it, probably not.
Patti (Tucson)
I met a young boy yesterday who told me that he had recently won an award at school for citizenship, so yes, they still do give these. I cannot, however, tell you what one needs to do to earn a citizenship award. He was very proud.
James Currie (Calgary, Alberta)
I am a physician, not an economist, but in my simple mind there seems a simple solution to one of the biggest problems in tax avoidance. Why should there be offshore tax havens, and why do we allow our money to leave our countries and go there. Surely all the G7 countries get together and state that if profits are gained in a country- the US, (or in my case Canada) taxes should be paid there.
In my naivety that seems simple. I was delighted when the EU fined a large multi-national, over the objections of Ireland.
FLL (Chicago)
But will you still adhere to this principle when your conservative candidate is a more discreet but no less rapacious person than Trump?

I doubt you would be saying this is Paul Ryan were the Republican candidate, even though he stands for the same propositions as Trump. He just hides the real ugly parts better, but still believes in them.
[email protected] (Los Angeles)
good job of summing up the stance of the Gop: everything I can get away with and drown the government in the tub so I can get away with even more.
Ecce Homo (Jackson Heights, NY)
I often think that what JFK said during his inaugural address perfectly summarizes the difference between citizenship then and now: "Ask not what your country can do for you, ask what you can do for your country."

In 1961 those were stirring words. In the 21st century they are vaguely ridiculous.

politicsbyeccehomo.wordpress.com
Tom (Chicago, IL)
Thank you, David Brooks. You have articulated the fundamental mindset corroding our nation. It has been deliberately cultivated by the people who live in the fantasy world of perfect markets, in which every interaction can be converted into a financial transaction. We need to destroy that fantasy and recreate a society based on character and a sense of community that extends beyond our immediate friends and family.
Bob (SE PA)
"That mentality is entirely divorced from the mentality of commonality and citizenship. That mentality has side effects. They may lead toward riches, but they lead away from happiness."

David, the uber-rich are most certainly laughing at your admonition that they are not happy, or that their obscene riches are about to lead them away from happiness. They are deliriously happy, and getting happier with each bought and paid for tilt of the economic pinball machine. Those cumulative tilts are destroying the happiness of 80% of society.

Bigly.

Your appeal to the better natures of billionaire legal freeloaders will surely fall on deaf ears. And each column inch you write that wistfully appeals to those phantom better natures is yet another column inch of lost opportunity, failing to making an argument to voters for a course correction. That argument must be made to the only people you can possibly influence: thoughtful and persuadable rank and file Republicans still open to reason, however few remain.
Wendy T (Florida)
Oliver Wendell Holmes said "Taxes are the price we pay for a civilized society." The attitude reflected by Trump and his key advisers on this and countless other issues reflect the incivility wrought by their attitude toward taxation.
DJM (Wi)
Make America Great Again - avoid paying taxes. It's genius to do so.

Wonderful GOP party leadership you have there Mr Brooks.
Jim (florida)
“Taxes are what we pay for civilized society.” US Supreme Court Justice Oliver Wendell Holmes Jr.

“Only the little people pay taxes.” Leona Helmsley

“That makes me smart” [not paying taxes] Donald J Trump
Dorothea Schultz (Colorado)
Our society seems now to be concerned only with "outcomes." This is a fulfillment of Machavelli's "end justifies the means." We seem only interested in "ends" and fail to consider the "means" in our social and political activity, Donald Trump is the epitome of such behavior. Morality is about means, and his preoccupation with end results is why his moral behavior is so lacking, He has a "character disorder" defined as pathological narcissism in the psychological textbooks. That explains his lack of empathy and self preoccupation, as well as his moral failures, but doesn't excuse his behavior. It does suggest why he would be so dangerous as President.
AO (JC NJ)
PS the system is rigged for the 1% and I doubt that he has broken no law - but he will get away wit it all by having high priced lawyers and greasing numerous palms. Taking advantage of enormous loopholes and a mortgage deduction is like comparing a prarie dog hole with the grand canyon. PS the system is rigged.
Carol Greenough (Portland OR)
For a couple of years, because of illness, my husband and I didn't owe any federal taxes. There wasn't a lot of manipulation in this, we just didn't make much money. But we continued to feel responsible to "the commons" and increased our charitable giving to replace what we didn't pay to the government, giving to things that rely on government grants for part of their function.

We liked paying taxes, Donald doesn't. But, what does he do with his money he saves?
Mayngram (The Left Coast)
Trump seems to suffer from "PTSD" --Paying Taxes Stress Disorder. Some people apparently just aren't strong enough to pay them.

Romney, the previous GOP candidate, dodged taxes via "Carried Interests" and stashing resources off-shore.

Trump did it by taking losses using OPM and then writing them off on his 1040.

Meanwhile, the rest of the GOP follows the "leadership" of Grover Norquist.

So much for "patriotism", apple pie, motherhood, etc.
Robert McKee (Nantucket, MA.)
I wonder how many smart 'welfare cheats' it would take to equal the benefits of
the oh so smart, 'legal' tax manipulator (Trump)?
WrightFlight (Provo, Utah)
Mr. Brooks is rarely a fountain of off-point gushing. I was sorry to read this from one of my favorite columnists. You can't dodge the question, sir. You say we're all supposed to feel "the warm glow of love of country" and "sweet gratitude"? But then what? Are you suggesting we all volunteer to pay more taxes than the law requires? Please spare me.

The point here is about a candidate for president who proposes additional wealth protection, especially for himself. It's about a guy who touts himself as a business genius who isn't one. It's about borrowing and losing other people's money, and then skating away free as others take the hit. Who were Trump's investors, anyway? Where did the money come from? Any funds tied to ordinary Americans? This is also about a wild distortion in the tax system that allows this sort of ridiculous wealth shielding.

Here's Judge Learned Hand's take:
"Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes. ... [N]obody owes any public duty to pay more than the law demands."
In Gregory v. Helvering 69 F.2d 809, 810 (2d Cir. 1934), aff'd, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596 (1935)

This may represent a "taxpayer" mentality, but voters are both taxpayers and citizens, are they not? The two go hand-in-hand. This column is slobbery mush that basically has no point.
Garth (Vestal, NY)
It used to be said that the tragedy of China was that the Chinese people were like grains of sand, nothing held them together. If everyone were to follow Trump’s lead, America too would become a nation made of sand.

The ability to declare a loss for taxes is a tool that is intended to encourage risk. Trump avoids personal risk and passes that on to others. His casinos and airline have gone bankrupt but he was able to walk away still solvent. Other investors weren’t so fortunate. He cheats contractors out of payment, doesn’t contribute his own money to charity, and apparently gives nothing back to the nation in taxes.

It has become obvious to many that Trump lacks the experience and the temperament to be president. His supposed genius in business was his one strong suit. Now that has been exposed as fake because it has been dependent upon being rescued by declared losses that helped keep him afloat and affluent. He is a throwback to the Robber Barons of the 19th century, who inspired the need for anti-Trust legislation and lived in the same gilded splendor as Trump. That is the America to which Trump aspires.
George Deitz (California)
Yeah, Trump is the only one who knows anything about anything and especially the tax code and he alone can fix it.

The question is: why on earth would he?

So he wouldn't have to lose a lousy billion give or take, for the rest of us saps can make it up to him. He could lose two billion. I am sure he alone could do it.
Ave (Saint Louis)
Well, it seems that once again David Brooks has used his pulpit to thoughtfully espouse the position of the Never-Trump camp, this time with what one commenter termed "Unicorns and Rainbows." But Mr. Brooks, really... I sense that I speak for many here when I say that it feels like there's a YUGE vacuum, a gaping hole, at the core of your arguments when it seems that you are assiduously refusing to form those words that we are all waiting on tenterhooks to read, namely that you will cast your vote this November for the adult in this race, Hillary Clinton! It's really starting to get a little tiresome, Mr. Brooks. It really is.
Lawrence Abbott (Denver, Co.)
C'mon David. It's just:
1. The Golden Rule;
2. The Common Good;
3. The Corporal Works of Mercy.

These ideas are the heart of what you were saying.
You needn't say more than that.
Marc (Connecticut)
I am no fan of Mr. Trump however I believe that we the people elect our representatives to establish laws that are beneficial to our democracy. All Mr. Brooks article points out is how poor our representatives have served us.
The size of Mr Trumps deduction is not the issue. It's the hypocrisy surrounding Mr. Trumps messaging around taxes. Now he claims to be a tax guru on top of so many other things he is expert in. Loosing a billion dollars does not make you a tax guru. It makes you someone who made some poor decisions in business. The rest of his claims are garbage. The only business he appears to have succeeded in is real estate which was started by his dad and not destroyed by him. He has failed at all others businesses except for making Trump a brand that folks seem to value.
He is a bully who I believe would do a very poor job of representing America. He thinks in sound bites and has not convinced me he has the intellect to deal with the challenges we face.
He has successfully demonstrated his lack of tolerance and for that he should be denied access to the most important job in the world. We need someone who is a broad thinker and a solid temperament. Not someone who thinks in 140 character sound bites.
PE (Seattle, WA)
One of your better columns. It goes to the root of our issues as Americans trying to make our way in a hyper-capitalist society. We must wrestle with our individual freedom vs. our commitment to the common good. Too much "freedom" may lead to financial security, but may ultimately leave us alone in a gated community tweeting for connection.
petey tonei (MA)
Rich people have come to the earth to enjoy the fruits, get pampered and spoiled by luxury and decadence. The poor are here to serve them. Sooner or later we all switch roles. Cuz we have all been here before.
Catstaff (Midwest)
The founders of this nation understood that its ideals - the lovely society - needed to be enshrined in and guaranteed by law. We can't just assume everyone carries the rules of kindergarten (share your toys, don't hit people) into adulthood.

The missing piece in this warm and fuzzy picture Brooks paints is policy, specifically tax law. What Trump did may not have been illegal, but we need to ask why real estate developers get all these tax advantages that are not available to anyone else.

It's not enough to hope that everyone just plays nice.
roy wait (brownsburg, indiana)
there are several film versions of 'a christmas carol' by charles dickens, and mr trump should be sentenced to sit in a room with all of them on continuous loop until he gets the message. as it stands, he will be out there with marley's ghost for all eternity. what has happened to common courtesy and the concept of treating others the way you would like to be treated?
Eileen Savage (Los Angeles)
You're right, we've lost that sense of citizenship. By demonizing government for the last 30 years, the Republican Party has been a major reason why. The government is us; it's the collective action of its citizens. It's the contract that we contribute and we receive, for our basic infrastructure and for one another. We can succeed as individuals but we fail when our government fails. We'll become citizens again when we elect Democrats up and down the ticket; Democrats who believe in government and can actually get us back to governing.
John Metzger (California)
Trump is a very ordinary person. His view of citizenship is simply meeting the minimum legal requirements. Bone spurs, taking advantage of every tax loophole, taking advantage of every government benefit. No doubt he collects social security and Medicare. No doubt he would take advantage of a senior discount for entry to a national park, for example. He is the converse of President Kennedy's ideal citizen. Ask what your country can do for you, not what you can do for your country.
For these reasons he can't recognize or respect individuals whose hearts have burned with heroism. McCain, Khan, and the veteran who gave him his Purple Heart medal, are enigmas to him.
A president's power is not just what the official office gives, but the respect that his very soul commands. Trump's soul commands nothing, but ordinary greed and an ordinary self-interest. Trump is a very ordinary person.
Gus Hallin (Durango)
I know it's too complicated for great minds like George Will, David Brooks, Ronald Reagan, Grover Norquist, and all other libertarians to figure out, but guess what? A human being is two things simultaneously: an individual with rights, and a member of society that has responsibilities.

It's hard to keep track of two things at once. Is this the door that my key opens? Am I seeing the ground and the sky at the same time? But maybe with some practice, we can all get better at it. Well, some of us anyway.
ChesBay (Maryland)
I question the citizenship of the potential "First Lady," who was an illegal alien, overstaying a work visa, when dRumpf seduced her. Send Melanoma back to her own country, where she belongs. Wish she could take all her nude pictures with her, but those are, sadly, now permanent.
The Ma (Oakwood)
And let's talk about those charitable deductions that are taken off in Schedule A. If, as it seems likely, Trump has owed no -zero- federal taxes in the last number of years, does anyone really believe that the big guy gave away an appreciable amount of money to charity when there was no write-off? No way! That's a big reason he is keeping his tax records under wraps.

We the 99%ers often do make donations that don't benefit us financially in any shape or form. We do it for many of the reasons outlined in this opinion piece.
Not Trump.
Robert Mittelstaedt (Lincoln NE)
A lot of people are arguing that the loophole that allowed Trump to deduct a $916 million loss makes this "legal" and, therefore, OK. But the question is not only of the existence of the loophole but the amount the taxpayer chooses to pull through that hole. The $916 million was by no means a fixed amount but represented the degree of what tax advisers call aggressiveness. We all know that, in the end, what can and cannot be written off is often a matter of interpretation - an expectation of what the IRS will allow. This looks to have been quite aggressive.
ASHRAF CHOWDHURY (NEW YORK)
Our corrupt politicians made the Tax System corrupt for the benefit of rich and themselves. Just unfair for poor and middle class Americans.
kah (South Coast)
The social evil of lotteries and legalized gambling are good analogies for the taxpayer mentality. Everyone who participates secretly believes they have a system that will make them rich, but only a few with luck or guile will hit the jackpot. Instead, many people will abandon their sense of community and collective responsibility for an up-side-down mortgage and a big screen tv, but continue to believe that by playing alone they can beat the house.

Relentless libertarian propaganda has convinced many people that the government is “the house” when, in reality, it is being attacked because it is the only institution that will defend ordinary citizens from the amoral corporate business model that is consuming our society for the enrichment of the few. We can no longer see that shared responsibility has shared benefits that exceed the benefits most of us can achieve alone, when confronting an economic system that sees people as a cost and the concentration of wealth as the only goal.
Tom Daley (San Francisco)
Avoiding taxes is as American as income inequality.
There are incompetent unaccountable bureaucrats who can't be fired, with a retirement income that spikes because of a promotion shortly before retirement. There are corrupt city officials responsible for the 56 story leaning, sinking tower of San Francisco that's getting shorter as I write.
There is a bridge with possible catastrophic defects that cost many times over and took years longer to build than the original estimate.
There are numerous filthy streets ridden with potholes and desperate homeless people, many with mental illness, wandering and camping on the sidewalks and no public restrooms for miles.
I'm not sure this has anything to do with taxes but welcome to one of the wealthiest cities in the country, the city of St. Francis.
We do have an exemplary fire department, great weather, nice bars and restaurants, and good public transit.
Don't even mention military waste or the Blue Angels.
JB (NYC)
It is absolutely incumbent on our government to fix the tax laws in this country. After generations of ad hoc design the current set up advantages individuals and companies who have resources to take advantage of the many tax loopholes. This is the problem. What ever Trump or any taxpayer does, is secondary until we demand our government fix this flawed system.

I'm all for scoring political points against Trump but doing so at the expense of an important issue like this is socially unproductive.
patsy47 (bronx)
A long time ago, in what seems in memory to be a galaxy far, far away, children in elementary school had a class called "civics." In that long-ago, overcrowded parochial school classroom, we were taught that we had certain rights, and for every right there was a responsibility. We - that is, our parents - had an obligation to pay taxes, in order to promote the common welfare. This was a significant point for students in a parochial school, because our parents paid tuition for us to attend - albeit a very small amount in those days - but they also helped to pay for the public schools which we did not attend. It was all for the common good, and was an exercise in religious liberty at the same time. My friends in public school had similar civics classes. What happened to those classes? Why do we now hear only about "rights", with nary a mention of concomitant "responsibility"? Where is the emphasis on the common good? Gone with the snows of yesteryear, it seems.
bobg (Norwalk, CT)
"If you orient everything around individual self-interest, you end up ripping the web of giving and receiving."

During the last year or so, our Mr. Brooks keeps coming tantalyzingly close to fully acknowledging and "owning" the fact that his GOP has been working methodically, relentlessly, and ruthlessly against anything that would foster his "lovely society". The above quote is the heart of the matter--in the GOP/Norquist/Paul Ryan/Ayn Rand universe, individual self-interest is the highest possible good, because it's pursuit results (most significantly) in the enrichment of the superior, rugged individual and secondarily in the trickle-down effect. During the past forty years (since business leaders became fed up with the fact that labor was receiving a reasonable share of profits), the GOP mantra has been "greed is good" and "taxes are evil". Every GOP senator or representative has signed Norquist's pledge.

The wealth has trickled only in an upward direction, while the philosophy has successfully trickled down, resulting in the "What's the Matter with Kansas" syndrome, where the greed is good philosophy is espoused by those who stand no chance of benefiting by it.

Meanwhile, I--and many other Brooks readers are left wondering when/if he'll ever enter the confession booth and ask for full absolution for his support of the philosophy and policies which prevent the creation of a lovely society.
Charles Chotkowski (Fairfield CT)
There seems to be a general assumption that the $916 million business loss reported by Donald Trump in 1995 represents a net loss of tax revenue through deductions taken by Mr. Trump in later years. But that $916 million presumably ended up as revenue in the pockets of others who did business with Mr. Trump, and who in turn would have paid taxes on their earnings.
Also recall the famous quote by legendary Judge Learned Hand:
“Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.”
Paul (Bellerose Terrace)
Charles, Learned Hand did not have Trump in mind when he wrote that. In fact, it is a willful distortion of Hand's thinking to do what Trump almost certainly did, to impute the tax loss to himself of other people's money invested in his failed projects.
And another reason to see the full taxes is that it is tax law that the forgiveness of debt, through forbearance or in bankruptcy, is required to be reported as income. Let's see if he did that. I seriously doubt that he did.
Charles Chotkowski (Fairfield CT)
Paul, Learned Hand (1872-1961) obviously did not have Donald Trump in mind; he died when Trump was but 15 years old. Hand expected that taxpayers would pay what "the law demands." If what you allege about Trump is correct, then Trump did not satisfy the demands of the law. There is no distortion of Hand's thinking involved.
jct (fairfax, virginia)
A lot of legislation, especially tax legislation, is written by lobbyists and law firms on behalf of very specialized clients and are written in such a way that only a minute set of corporate or individual clients can take advantage of the tax provisions then passed into law for addition to our outrageously unfair, unequal, and morally corrupt tax code. When major corporations like Boeing or GE or Apple pay little tax because of aggressive tax avoidance strategies, that is wrong. Our congressional representatives are bought and paid for by powerful interests who are looking out only for themselves and not our country as a whole.

We ordinary citizens have very little control over how the tax code is fashioned. Our tax system relies in great part on voluntary compliance. When ordinary taxpayers see the rich and powerful not paying their fair share, why should they continue to pay their taxes? Tax evasion will become a national sport as it is in places like Greece. When Trump and his sycophants state that it is "smart" or "genius" to not pay taxes, are they saying that decent, honorable, and moral taxpayers who take their citizenship seriously are "stupid"?
MelanioFlaneur (san diego, ca)
Ethics is the question of the day. Many of us break small laws, jaywalking late at night when there is no traffic, possibly be on the phone while on a stoplight to check messages, this are minor offenses. However what makes Trump's law abiding tax free income shows is his hypocrisy. Like most GOP politicians (he is now a politician after all but not elected), they never practice what they preach. As evidenced by countless of tweets by Mr. Trump himself, he often criticizes others for their low payments on taxes or that most of the citizens in this country (the poor) pay no or less taxes, he himself is a freeloader. When people say no one is affected with him following the tax law, ask the vendors affected by his bankruptcies. The banks can write off the loans because they want to continue to do business with him, however, the bank then goes around and makes its customers pay for it by raising fees (or in the case of Wells Fargo, fleece their customers altogether). HRC might be imperfect but she plays the politician's game because to run for office in this country, you need support financially and Citizens United made it a costly endeavor for everyone. Trump only profits for himself and his family.
Margaret (California)
Americans detest taxes for two reasons:

1) The Republican Party has brainwashed Americans into thinking taxes are evil (while the tax code is structured to benefit the rich);
2) In the US, Americans don't personally experience the benefits of taxes.

I'm American but lived in Sweden for a few years. There, taxes are very high, but so are the benefits that taxpayers experience on a daily basis. High taxes pay for healthcare. High taxes pay for clean, safe, and reliable subway, bus, and rail systems. High taxes pay for extraordinarily generous paid vacation and unemployment insurance. Swedes have high voter turnout and a sense of participation in their government.

No, Sweden is far from a perfect country. In my view, they have excessive faith in government. But if we want Americans to pay taxes, they need to get something tangible in return.

In the US, most of our tax dollars go to the military budget. National defense is not enough to make Americans feel like our tax dollars give us buy-in to the political process. And it's debatable whether US wars in the Middle East and high-tech weapons are actually in Americans' best interest.

In exchange for taxes, we need true public goods beyond national security: a return to the stellar public education we once had, healthcare, and unemployment insurance.
mikeyh (Poland, Ohio)
This Trump tax episode has exemplified the need for a national debate on taxation. Obviously people who pay little or no federal taxes are happy with the zero taxation rate they have enjoyed. I can hear the arguments. Tax shaming, tax bragging and a lot of insincere rhetoric about how the country needs billionaires. First, lets find out how many there are, if not who they are, and how much is the total amount of lost revenue for government. Is it only thousands or millions who pay no taxes? Many of the same tax avoiders have lamented the national debt and deficit. Our grandchildren will have to pay, so they say, in efforts to strip the taxpayers of their entitlements. Entitlements, yes. because we are paying for them in addition to taxes. Are deficits the result of widespread tax avoidance. How can anyone have a rational discussion on the national debt and deficit without addressing taxation?
I want another option (USA)
Sorry David, like most Americans I pay every cent I owe and not a penny more (and with taxes being used for sex change operations and ransoms to Iran it's hard to feel good about it). As a business owner I appreciate that fact that if the end of a slow period coinsides with the end of a fiscal year, I can still carry the loss past the essentially arbitrary date. e.g. If a businees has a net negative income of -20K in it's first year and then turns a profit of 30K in its second year it's only taxed on the total net positive income of 10K.
Trump using a yuge carried loss to essentially not pay taxes for 20 years is a lot like Hillary runnng the Sate Department as pay for play. Odious on the surface, but not technically illegal. The difference is that everyone always takes every possible deduction we can when we do our taxes and never have moment of guilt, while most of us would never use a postion of power for personal gain. Even those who did would feal guilty about it.
Carla Barnes (Bellevue, WA)
This is not new. For a generation conservative groups like Club for Growth, and many others have railed against paying taxes. They even require republican politicians to sign a pledge to not raise taxes. So what is surprising about a candidate who pays no taxes and brags about it. He is just a good republican. Remember Mitt Romney defending his not paying over 15% on his millions.
The fact is that for the last generation, since St. Ronnie the business elites have rewritten the laws to benefits themselves in a myriad of ways and the result is the decline of public institutions.
In the Salon article "Southern Values Revived" Sara Robinson (Salon July 1, 2012) states the wrong kind of elites are now in control. These elites believe their wealth is God given, and they owe nothing to society. Their private wealth is for their individual use. Any investment into property is their private property and do not support public institutions or infrastructure.
Others have written of this also. Jean Marie GueHenno ("End of the Nation State" ) has written that since the fall of communism there has been a complacent acceptance, especially in the US, that market triumphs and the state is not needed except. He writes about the rise of leaders like Trump in both the US and Europe. Citizens need to reclaim their role and their government by becoming active and throwing out the "charlatans, extremists and economists" in government.
etagluoh (San Luis Obispo, CA)
An excellent essay by David Brooks. He asks a question I have posed to my students for many years: How should each of us see our relationship to our country? There are two models: individualistic and organic. Do we see ourselves as atomic individuals, having only a negative relationship with one another, defined only by the legal duty not to do harm to one another. Or do we see one another as part of a larger organism, having positive relationships of caring and concern for each other, defined by the moral duty to contribute to the greater good of all. Brooks is arguing for the organic model.
Nelda (PA)
Mr. Trump is from the world of business and is deeply imbued with the business ideal of paying the fewest taxes possible -- in part, to maximize profits. He is competing to be the director of an entirely different system, one which runs on that funding source he has disdained up till now. How does he reconcile that? As President, will he encourage people to pay taxes? Will he show them good things that taxes can pay for? His comment at the first debate was that any taxes paid by him would be squandered. What is his solution to that? To run for government is, to some extent, to run on the benefit of the taxes that will pay for your salary and initiatives -- although politicians have different ideas on how to collect them and how much is fair. I'd like to hear Mr Trump's pro-tax argument as he runs for this public sector job.
Henry (Lexington, MA)
Beat the system? Or, be a citizen?
Steve (Downers Grove, IL)
The social contract (largely unwritten and seldom spoken about) is something that people need to be reminded of on occasion. I have noticed that their are contributors and takers in our society. And I'm NOT speaking monetarily. Some of our biggest contributors to the common good come from the poor. They see life from a different perspective than I do and their insights bring balance and richness to my life. Those who would belittle them because of their poverty are themselves impoverished of empathy, kindness, and any real morality. They are usually the takers in society. People who TAKE advantage of every opportunity, every kindness, with little or no reciprocation. If they give anything, it is usually a few bucks (crumbs) with the intent of TAKING an exaggerated tax deduction.

It is with this perspective that I look upon our current Republican candidate for President, one of the biggest TAKERS of all time, who takes pride in gaming systems to his advantage. Who belittles the disadvantaged. Who looks upon morality as an albatross. I look upon him and find embarrassment that I am part of the same gender, race, and species. But what is most disheartening is seeing so many others who now feel empowered to emulate such a person as this.
Observer (Backwoods California)
The problem here is not that Donald Trump used all the tax loopholes he could, the problem is that Congress put those loopholes in there in the first place. How can a reasonable tax scheme allow him to shelter ordinary income with operating losses on the one hand, and then NOT require the debt forgiveness to be counted as ordinary income? This can only happen because the tax writers are either stupid or corruptly in the pockets of the real estate invesment industry. Probably both.
Charles (Tecumseh, Michigan)
This entire argument assumes that Donald Trump could have our government by personally and voluntarily paying more taxes. This is absurd argument. We do not get better government by random individuals deciding to pay a random amount of higher taxes.
soozzie (Paris)
Decades ago my father was an executive with large corporation that was shattered by scandal. An entire division of thousands of employees was shut down overnight. My father could have taken his bonus and accepted any one of the numerous job offers he got and not skipped a beat. Instead, he stayed in his office for four days and nights, making sure that every single one of "his" employees had a good job someplace else.

Trump made risky investments and bungled their management. Hundreds or thousands of employees who thought they had stable employment lost their jobs, and dozens or hundreds of small businesses were stiffed on payment. He walked away from the destruction he created without a second thought for anyone else, feeling smart and smug for his accomplishments, living tax free for perhaps 15 years while all those who had unwittingly subsidized the Trump empire suffered.

Most are now focused on Trump's poor business skills in undertaking risky investments, managing them poorly, and the irony of making out like a bandit. I wonder, though, how hard he really tried to make his businesses succeed, since the reward for failure was so attractive. And I wonder how anyone who wants to be my president could abandon all of the small businesses and employees who he left with little or nothing. Why would he treat me and my country any differently than he treated "his" employees and business colleagues?
Steve (Arlington, VA)
I think back to a time almost forty years ago when newly elected president Jimmy Carter could have received an income tax refund because his peanut farm had generated a net loss. But, wanting to set a good example for American citizens, he opted to pay taxes instead.

Oh, how far our leaders have fallen.
Aaron (NJ)
Huh? Brooks getting ready to capitulate? Not sure we want him on our side.
David D Thomas (Los Angeles)
Obsessed for years with Obama's literal citizenship, Trump is now exposed as a non-citizen in the moral sense.
Paul King (USA)
Trump should be barred from using any public facility that depends even $1 on our federal taxes.

Go land your fancy jet in some corn field.

One without any federal farm subsidies.
Jean du Canada (Palo Alto, Ca)
Mr. Brook's thesis brings to mind Immanuel Kant's Categorical Imperative which, for me, boils down to the single question, 'What is everybody did this?' Fast forward to if Mr. Trump's tax avoidance plan was the every citizen taxpayer norm: no schools, no roads, no military, no government, etc...
daniel wilton (spring lake nj)
"In a lovely society everyone feels privilege, but the rich feel a special privilege. They know that they have already been given more than they deserve, ..."

How can anyone print that balderdash on the pages of the NY Times? Where do they keep David Brooks on a shelf? Does he really believe our 1 percenters actually believe one word of such tripe? Since the era of Reagan and trickle down economics the 1 percenters fanatically believe that taxes are unfairly depriving them of all "..they deserve." Get real.

Economic policies have real and gritty consequences - Trump's mentality is but one. The hardships imposed on the middle class by the trickle down mantra is another and stands in stark contrast to the Trump mentality. Because unlike the 1 percenters, the middle class believes only that it "deserves" a fair chance. Get out more David!
Fred Dyer (East Lansing)
So, a citizen understands the phrase "You didn't build that," referring to all the ways that a well governed society provides a space and an infrastructure (paid for by taxes) within which businesses can be built and wealth can be generated. To be a (mere) taxpayer is to be an ungrateful parasite.
Sara (Oakland Ca)
Brooks is naive to imagine The Market, Capitalism or corporate strategies can be counted on to be patriotic or moral. Yes- there are basic ethical guidelines (see: Wells Fargo, Enron, BP, et al) that set a tone- but essential government oversight is what we must count on. The incentives for short term gain & profiteering is stronger than any other value-- including Judeo-Christian ones.
The moral burden is on our Congress to repel corrupting lobbyists who pad campaign coffers for tax code loop holes.
The Congress must be shamed by the real estate & carried interest tax scams that demoralize all good citizens, all law-abiding taxpayers.

Without serious reform- the fabric of American democracy and funding to keep us safe, protected from financial markets, foreign terrorists, filthy water, toxic air, dangerous bridges, faulty airplanes, deadly viruses, equal protection under the law...all these will be unraveled as we decline into a paralyzed collapsed uncivilized banana republic.
Gary Leventhal (NJ)
I have a different view than Mr. Brooks. I think there are many ways to support community beyond paying taxes. We all recognize that the government is, in some cases, not the most efficient engine for achieving the needs of the community. If Mr. Trump legally minimized taxes and then contributed a generous amount to the community through charitable endeavors, he might be even more effective in supporting the goals of the community than if he had, in fact paid taxes. So, to me, I agree with Mr. Trump that there is no reason to pay taxes beyond those legally mandated. However, given all the gifts he has received (from the government, family and other sources) I would ask what he has given back through charity. From what I understand, he has not been a very generous member of the community -- and it is in that context that he shows his lack of caring for others and a lack of real leadership.
Timothy Leonard (Cincinnati OH)
Mr. Brooks has made an argument against the Republican party. He he has backed that party the days he was employed by the National Review -- a party which has at all levels opposed a progressive tax system. Trump has merely uncovered this duplicity.
MacDonald (Canada)
Sorry, David. A billionaire not paying taxes for 20 years is not fine and legal. It may be legal, but is certainly not fine for two reasons.

First is how Trump generated much of this loss. He over-stated cash flow projections when buying his Atlantic City casinos and induced investors to fork over cash. The casinos soon began to hemorrhage cash. He then stiffed suppliers, contractors and employees while ensuring that all losses accrued to his account.

There was the disaster of the Plaza purchase but no one mentions Trump Enterprises, his only effort at a public company, that saw its stock crater from $35 to $0.17.

Four bankruptcies added to the total. stiffing more creditors, suppliers and employees.

Secondly, Trump is part of that unique American species called the predatory vulture capitalist. As long as an act is legal, there are no ethical or moral issues when you make a dollar. Crush the people whose mortgages were under water in 2008 and buy them out at pennies on the dollar to profit later when the market rebounds. That these people end up homeless with broken families is of not concern to a person like Trump.

To call Trump a clown is to insult the many intelligent and entertaining clowns of the world. But he is certainly a greedy man who does not care who he hurts as long as he comes out on top.

Trump thinks only of himself and a 70 year old narcissist will not change simply because he is elected to his first public office.
Robert Cohen (Atlanta-Athens GA area)
This is my subjective interpretation, and I'm quite aware that intellectual
flaws are me, but isn't this just too much agonizing fun not to overly indulge?

We are the parts of an overall confusing if not contradictory social-political--economic culture.

Reality is semi explainable/understandable.

DB elegantly semi justifies while semi explaining some super complicated, nuanced reality.

Opinion columnists are gifted, skillful, provocative, philosophical, knowledgeable, biased (of course) writers.

I envy them.

Heck, I may sometimes enjoy Pat Buchanan & Ann Coulter's harsh nationalistic tinged if not nasty, anti-humanistic dissections.

Who are we and what are our reasons-to-be who the hades we are.

Socrates: everybody ought to be introspective.

Here is what we should all fear, 40 days or so out.

Our fellow Americans by perhaps fifty percent plus are manifestly frustrated & really angry, and such is what revolutions are about.
HJB (New York)
Some writers, defending Trump's tax and business practices, dare the rest of us to publish our tax returns showing that we paid more in tax than required. That argument is specious, particularly as regards most tax payers. Most Americans require most of their income either to survive (those in the lower economic bracket) or to live comfortably and to try to secure their retirement years (those in the middle economic bracket). Most in the middle are at risk, due to the uncertainties of life, such as illness or the economy, of dropping to the lower bracket.

Applying a standard of proportionality, the little we know about Trump's finances shows a totally different story. He gambled big and poorly in making economic decisions, lost big, and then, because of a tax code written by and for people like him, got the rest of us to underwrite his very rich life style, by many years of his paying no tax.

The best witness for Trump's abuse of the tax system is Trump, himself. With all the bragging now, about what a "genius" he is and how he acted "within the law", it is Trump who has been so ashamed of his tax returns that, unlike other presidential candidates, he has refused to disclose his tax returns, both those he claims are under audit and his earlier returns.

The bits of old returns that have surfaced, against his wishes, only tell part of the story. Until his full and more recent returns are disclosed, we can assume that what we know is only the tip of the abuse iceberg.
Jeff (California)
I agree. If Trump is so honest, why doesn't he release his tax returns?
SD (upstate)
For many years we've paid our taxes without complaint. We've given as much as we could to charities and are constantly bombarded by new requests. We've supported our local hospital and food bank and animal shelter.... We've felt good about helping.

I don't watch reality shows, so I've never have seen Trump on TV except on the news. Obviously I don't understand his cultural appeal. He touts his brilliance at gaming the system. Is he making fun of us? Are we stupid for not being selfish?

What exactly this message about making America great again? Ask not what you can do for your country, just get what you can get by bilking the dummies.
Lennerd (Ho Chi Minh City, Vietnam)
" There is no wrong here. . . .

A healthy nation isn’t just an atomized mass of individual economic and legal units. A nation is a web of giving and getting. You give to your job, and your employer gives to you. You give to your neighborhood, and your neighborhood gives to you. You give to your government, and your government gives to you."

David, what's come over you? You're talking like a Democrat! I thought your ilk was still trying to drown the government in the bathtub. Now you want the government to "give" to people. What happened to all your rants about "entitlements."

See, actually, having other, previous members of the 1% write the tax code so they -- and then subsequently you, if you're Trump -- don't have to pay any income tax! Now, *that* is what I call an entitlement. And, to hear both current and former Republican presidential candidates, Drumpf and Romney, tell it, they *are* entitled to it. The rest of us are moochers, ya know.
anonymous (Wisconsin)
Gee, Mr. Brooks. Your mocked Hillary Clinton when she suggested that "It Takes a Village."
Jean (Nebraska)
Brooks, let's call it like it is,. Your "conservative values" congress gave Trump and his fellow society scammers this tax scam.
Subhash Tantry (Palo Alto, CA)
Agree with Mr. Brooks. But then when you add into this mix race, religion and partisanship that tears into commonality and citizenship, things get horrendously worse ;(
Spartan (Seattle)
Apparently Mr. Brooks has not yet gulped down his cup of "Vulgar American Conservative" cool-aid. "A healthy nation isn't just an atomized mass of individual economic and legal units." Somewhere J.J. Rousseau is smiling.
ldm (San Francisco, Ca.)
Very well said. Cleansing our national palate . If you find yourself calling someone doing what's right a sucker maybe it's time to reflect a little.
librarose2 (Quincy, Il)
Someone once said "The rich are very different from you and I." It seems the Tax Laws are written to keep it that way! Mr. Trump has proven that!
Bill (NYC)
Beautiful column, David. I don't always agree with you, but I respect your thinking and writing about issues of greater meaning to society than the latest scandal....or at least, about how the latest scandal has a larger moral import for all of us. You must feel quite a lonely Republican at times like this.
Jelly roll Morton (New England)
Nailed it! Thank you for this lucid and heartfelt column. It is an extended definition of "the better angels of our nature".
TOL (Washington DC)
What an indictment of modern American conservatism! Can this be David Brooks?
Bill (Midleborough, MA)
Why is it taking the IRS years to figure out trumps taxes? How many agents are working on it? How much time and money have been spent.

150 FBI agents and millions of dollars were spent looking at Hillary Clinton's e-mails.

It's only fair that we know what resources the IRS is using, when the audit will be complete and whether Trump will be indited, testify in court, pay a fine or be locked up.

I ask the NYT to apply the same resources to this question that were used on Hillary's emails.

Please.
Carl Ian Schwartz (Paterson, New Jersey)
Good heavens! David! You have buyer's remorse for Trump, but your partisan cheerleading over the years, posing as erudition, set the stage for him.
rebecca1048 (Iowa)
I'd be more inclined to suspect public unions and the benefit packages that no man in the private world can afford.
John B (Chevy Chase)
Perhaps for the Donald's of this world we could create a sort of "cafeteria citizenship"

You pay no taxes and you get no citizenship benefits--- unless you choose to pay for them.

Do you want your children protected on their way to school? There is a price for that. Pay $900/yr and your kids are protected.

Do you want access to a 911 number? There is a price for that. Pay $425/yr and someone will answer your emergency call.

Do you want the ability to drive your car from New York to Chicago? Pay $1100/year and you will be allowed on that road.

Does "cafeteria citizenship" sound unappealing?

Then buy the "whole citizen" package and pay your taxes.
jct (fairfax, virginia)
Reply to John B;

Cafeteria Citizen Trump: do you want to use the federal court system for filing your many lawsuits and to handle your bankruptcies (federal corporate bankruptcies use massive amounts of federal court time and resources)? Then you'd better either pay up as a citizen taxpayer, or pay high user fees for use of federal and state court systems.
Adam (Indiana)
So, Mr. Brooks, it isn't clear what you are ultimately suggesting, other than some ambiguous "fair share" - whatever that means.
R. Alan Clark (Cleveland)
Well it's clear to me what Brooks is saying and I wholeheartedly agree with him. On a spectrum we have personal interest on one end and common good on the other. Trump illustrates the former in the extreme. As a society the notion of "common good" no longer seems to occupy a position virtue. Trump and his followers would accelerate our drive away from the pursuit of common good.
David (Cincinnati)
" They know that they have already been given more than they deserve, "

Do you really believe the rich really think like this? I think you mean " They know that they deserve more than have already been given."
AH (Oklahoma)
How the man who wrote this column ended up supporting essential Republican causes for so many years is beyond amazement, and the laws of moral physics.
ultimateliberal (New Orleans)
[In a lovely society we all pull our fair share. Some things the government does are uncontroversial goods: protecting us from enemies, preserving the health and dignity...have to be paid for, and in the societies we admire, everybody helps.

In a lovely society... some things...are legal but distasteful and corrupt. In a lovely society people shun these corrupt and corrupting things.]

Mr Brooks, I believe you have succinctly described the far left, socialist viewpoint, as well as the sentiments of most decent Americans. May the Democratic Party carry that standard throughout this beautiful "land that I love." God bless America. She needs it.

Now, people, get out and vote for those who share their wealth and shun taking advantage of others.

Thank you, Mr Brooks!
Richard (NM)
Blah, blah, blah.

Your poliitical friends have done everything to destroy the social network that makes a nation. From Reagan to Gingrich, from Norquist to Rove.

For Republicans a nation is essentially the lapel pin on their jacket.
Sheila Blanchette (Exeter, NH)
My goodness, David. You really need to vote Democrat. This would be a very good year to start. Please tell us you're voting for Hillary
Laura Carolyn Green (Brookline, MA)
This column, David, shows why you are my favorite Republican. I write this as a life-long liberal Democrat, who dearly misses her "moderate Republican" friends, however defined, who have somehow vanished, or at least gone deep into hiding. And as a fellow Jew, I can't help noticing that your column reads like the introduction to an important and timely High Holiday sermon. Preach on, I say.
PacNWGuy (Seattle WA)
Your article is a great set of arguments against being a Republican. Brilliant today David, thank you!
AJC (Ohio)
David, this column reeks of hypocrisy. You have been a driving force behind the very phenomena you condemn here. Even as recently as May 1st of 2015 you were misleading readers about the so called "Cadillac Queens" problem and then you are surprised when citizens no longer seek to help their neighbors? You are suprised that when citizens are mislead about how their assistance to their neighbors is being squandered they no longer want to continue assisting them? Were you born yesterday?
Corinne Smith (Northfield, MN)
Well put. And this is not the direction Trump speaks of as he talks of making America great again, but rather the antithesis of this. Makes Clinton's motto of stronger together seem very wise, not to mention practical. Hmm. Think we can get their in this heavily egocentric, individualized age?
Michael (New York)
I've always boiled it down to this very simple idea: Just because you can doesn't mean you should. Thanks Mr Brooks. very well said today.
jacobi (Nevada)
"We don’t think of ourselves as citizens in the old sense of being small parts of something larger and infinitely more important"

This is exactly what our elite "progressives" in government think - they are INFINITELY more more important than their serfs.

This piece is infinitely sophomoric. Trump has created tens of thousands of jobs, so I submit he has done his fair share.
phil239 (Virginia)
Haven't you heard? The social contract is dead. We are heading toward a libertarian paradise where it is everyone for themselves and the Devil take the hindmost. I'm half expecting the anti-tax crowd to complain about having to pay for plowing other people's streets during winter.
Lester Jackson (Seattle)
Dear Mr. Brooks,

Every week you sound more and more like a Democrat to me. Just like George Will did.
Michael S (Wappingers Falls, NY)
Well if you are gong down memory lane remember that the income tax only started in 1913 - that idealized society of unselfish citizens paid no income taxes. Not that the citizens of your idyllic past were so happy to pay taxes - the Whiskey Rebellion is evidence of that.

Special privilege is the domain of the tax code which has been used to favor all sorts of constituencies. The tax code and the politicians who maintain it do not exhibit any nobility of the heart. Next to that crime, the citizen protecting his family and business by availing himself of any and all deductions seems positively nobile in his struggle to resist tyranny and injustice. In our economic system it is considered a public good to run a business and provide jobs and economic activity to the community - purposely bankrupting yourself by not taking lawful tax deductions would not seem in the public interest.
dakkanabbe (NY, NY)
David Brooks is officially a hippie! I love it!
rebecca1048 (Iowa)
David, the private side is fed up with the public side. The public side is enjoying benefits the average man cannot afford for himself, yet he is being asked to fund them. This is why Trump is appealing to so many. It's crazy having a business --- after paying taxes then, they start charging licenses and fees. My poor husband is so disheartened, and I'm sorry, I can't much blame him -- and you know what -- I'm in one of the best positions to tell all -- both sides stink to high heaven!
Kiani R (San Jose, CA)
The citizenship compact is broken everytime someone cheats on their taxes or fails to serve their country in other ways. But we all fail all the time.
Anytime we hire an illegal immigrant or hire a contractor who hires them, we are stepping out of the bounds of that compact.
Everytime politicians create loopholes, we fall out of that compact. They may be Trump's special exemptions or Elon Musk's we allow that corruption to continue. Ditto when government wastes money or 'transfers' money from one set of people to another that are politically favored.
Singling out Trump is not the right answer. We must throw everyone in.
Only those who dont take special deductions or accept government dole can cast a stone. Unfortunately, that leaves no american to do the job.
Chris (Berlin)
Mr.Brook's lofty idealism about the role of the citizen is touching, but begs the question: where have you been the last forty years?

Over the last 40 years, thanks to neoliberal laissez faire capitalism, we have replaced trust, idealism and humanism with mistrust, cynicism, self-aggrandisement.
We traded democracy for corporate totalitarianism and robbed people at work of their value by building the machinery of surveillance, quality assurance, consultancy, audits and rule by fear.
It is dog eat dog, survival of the most deceitful and ruthless, barbarism that leads inevitably to consolidation of wealth and power in the hands of the few, while the rest, the peons, are pitted against each other, reduced to consumers and workers, where people are afraid to lose their jobs, where they cower before the markets and the market managers, and enthusiastic consumption is everything in life.

No wonder nobody wants to pay taxes.

Unless lawmakers show the American public that taxation revenue can improve real services (roads, public transportation, education....),that investing in children and cutting poverty is possible.
Republican lawmakers have been the worst starting with Reagan, but the Democrats aren't far behind, having sold out to the oligarchs ever since the DLC president Clinton hijacked the former working class party.

"In a lovely society we all pull our fair share."
Yes, but the system is rigged.
And unless the ruling plutocracy is dismantled, things will only get worse.
Wendy Maland (Chicago, IL)
In a fiercely competitive global market, it is naïve to imagine that businesses can care about the well-being of workers, the health of our environment, the spirit and values that drive our society. The bottom line is profit.

It seems to me that this self-centered, short-sighted philosophy has been driving American businesses for decades. This view isn't unique to Donald Trump. Donald Trump is the kind of human being we cultivate and reward in this country.

I'm glad we have to look at Donald Trump and wonder what is becoming of us. He is the perfect poster man-child for Next Quarter, Bottom Line America.
Sam (Oakland)
In the next presidential debate I would love to hear the answers from both candidates to a few questions:
1. Can you think of a childhood memory that tells us something about how you came to be the person you are now?
2. As you were growing up what community, neighborhood or social group did you consider yourself to be a part of? Describe one unique part of it that was important to you.
3. Who were your best childhood friends and do you still keep in touch with them? Tell a story about that time with them that you think voters would like to know and how it reflects on you now.
The answers would tell us a lot more than their tax plans or marital lives.
Julie Dahlman (Portland Oregon)
and it is the Republican Party that stole this feeling of pride and being part of a bigger thing. Where have you been David is the last 40 years.

This all sounds ridiculous coming out of your mouth.
Wendy Melton (Houston)
"I like businessmen who make money, not businessmen who lose money." Didn't Trump say something like this about an American Viet Nam hero, John McCain?
In my opinion billionaires are the problem, so why would anyone want to elect a billionaire to fix it. You'll NEVER make me believe Trump will fix those loopholes he so much needs to continue to make his money. No way. This man is disgusting. He is not a brilliant businessman or a genius, nor is he fit to lead this country. I can find not one redeeming quality about Donald. Especially, not when it comes to how he feels about other people. Someone who has NO friends, and NO DOG or CAT, is seriously defected in my opinion.
Another point: Trump paid no taxes while taking advantage of his government every way possible, from tax loopholes, to real estate tax waivers, and other municipal and governmental development incentives. This man is number one in our country, the number TAKER.
There are those who will admire Trump's "brilliance", as Putin is said to do, but I don't admire one iota a man who stiffs the very government who has made both he and his Father million/billionairs. His father knew how to work the system, too. Obtaining government loans from HUD to develop low-income housing. These are the real TAKERS.
bnc (Lowell, Ma)
Has Donald Trump ever realized that he needs good schools, safe roadways and clean water supplies to attract more people to his castles?
Ira (Sonoma, CA)
Amen! Well said.
Rose (St. Louis)
Sorry, Mr. Brooks, I'm not buying your "warm glow" of the way things used to be, your condemnation of the way people are now. This horror story is not about the American People; this horror story is about Donald J. Trump and parts of your party. "Everybody does it" is not an argument I accept from my teenager and certainly not one I accept from a NYTIMES pundit.

Even as Mr. Trump throws dung at everyone, especially those "elites" like Mr. Brook, Ryan, McConnell, Christi, et. al., all once men of high honor, they duck their heads and argue for his right to keep throwing dung.

Someone who behaves as Mr. Trump does belongs in a cage, not in the oval office.
Jeff C (Portland, OR)
Isn't this what Bernie Sanders in his own way has been saying?
Franz (Brattleboro)
Enough with the Dance of the Seven Veils, David. Just endorse Hillary already. I know its hard, but you''ll feel better afterward.
Philip Cafaro (Fort Collins, Colorado)
As an academic for the past quarter century, I've seen the rapid growth of a cult of entrepreneurship, in business schools, across universities, and within the wider culture. That's part of the mix here, too.

Donald Trump would probably say that he's "brought so much value" to the U.S. economy, through his "entrepreneurial creativity," that this trumps the question of how much he's paid in taxes over the years.
jim (boston)
I think it's a mistake to get too hung up on the actual dollar amount that Trump has paid in taxes. That's not necessarily the most important information that we need from his full tax returns. What's important isn't the amount, but the hows and whys of the amount. In this case the details are more important than the bottom line.
That being said, what's infuriating is the hypocrisy. Trump hasn't been shy about patting himself on the back for manipulating the system in his own favor regardless of the damage it might have done to others, but he also hasn't been shy about criticizing others for doing the same thing.

If you missed it you really should read this compilation of his remarks on the subject:

http://www.nytimes.com/2016/10/03/us/politics/trump-taxes-twitter.html?r...
Carla Barnes (Bellevue, WA)
My comment should have read - Government is not needed except to clean up around the edges when the market stumbles.
Citizens should not vote for any candidate who pledges never to raise taxes.
Jack Castner (Venice, FL)
You say that no laws were violated. I suspect that a more rigorous investigation of Trump's tax dodge would find some legal irregularities. Just as his path to bankruptcy would also, and his pattern of shorting vendors.

Also consider that the vast majority of middle and working class tax payers don't have nearly the financial assets and resources needed to game the tax code to pay no income tax. Those that end up paying little or no income tax probably arrive at such point through various catastrophic events that them financially destitute.
Alan (Santa Cruz)
Mr. Brooks, you've now entered the 'Twilight Zone' , a dangerous place to be if you intend to defend the Ayn Randian principles your political brethren hold dear. You have come this close in prior articles but this time you are seriously close to endorsing the collectivism concept as you trash the individualism used by the rest of the Republicon party. When will you come out of the 'closet' and endorse the value of a national collectivism and begin to slash at the destructive and costly nonsense of Republiconism ?
Bruce Higgins (San Diego)
People are being really two faced about this. Don't get me wrong, I think Trump is a dangerous idiot. But if the press is going to take him to task for following the law, then Mr. Brooks had better not have taken advantage of the mortgage deduction or any other deductions for that matter. Earn your money and pay full taxes with the 'warm glow of love for your country' or shut up Mr. Brooks.

If you don't like the results, change the law, enact a flat tax. That will never happen of course, because if it did people would know how much their government really costs, and we can't have that for heaven's sake!
OSS Architect (California)
The idea that has taken hold in America's embrace of "Capitalism" and "efficient markets" and Adam Smith's "unseen hand" is that every individual, working in their own self interest, will in aggregate produce the best outcome for society.

There is no explanation of how this is supposed to work. The data is starting to show (Piketty, et. al.) that it doesn't; it leads to increasingly unequal outcomes, and a world in which 1% owns over half the wealth of our society.

We need a counter-narrative to reform the core of capitalism, but that has to arise in the institution itself.
Jack M. (Alberta)
Nothing makes me sadder than to admit that Mr. Brooks is entirely correct. There was a time when the rich and powerful were taught to behave in a restrained manner so as to not offend others. Don't brag or show off your wealth, just be thankful that the society has allowed you to have it and always, always, be mindful of the fact that those others that surround you also have contributed mightily to your success. Now we get Trump, and his ilk, who brag about everything they have and don't for a second consider that others have been there to help them out. That's how you can stiff a small contractor because you after all are the King and the King does what he wants.
Slann (CA)
The other day the candidate said, "When I take over...", and that, to me , says it all about this fraud.
I seriously doubt this person has read Mr. Brooks' piece (excellent column, Mr. Brooks), nor do I think he has the mental, nor moral capacity to grasp the issues presented. The very idea of citizenship is alien to his mind. How else would you explain a draft dodger berating the family who lost a son in the military? No, he has no shame.
That I'm writing this pains me, because we're seeing a rotten cartoon character actually being promoted as someone deserving of the presidency of the United States, a position once seen as one of the greatest in the "free world". His candidacy has so damaged the presidency, I fear we, as a country will not soon recover. We may never recover.
My own military service seems like a pathetic joke, as this man was allowed to be where he is. I'm ashamed.
Paul King (USA)
You went straight to the heart of it.

Well done.
Charles (San Francisco)
Please! Trump business is not unlike lots of companies in America...We know that GE, Boeing, Bank of America, and many more business are not paying federal taxes and storing billions in off shore accounts! Even the NYT writes off billions in losses and Hillary Clinton claims losses! Let's talk about her depression, thyroid cough, and diseased heart! This is the real scoop that the elite media is hiding in plain view!
Paul (Bellerose Terrace)
Charles, given that the Clintons released their tax returns for years, and that those returs show income of $38 million, on which the Clintons PAID over 30%, versus Trump and a zero effective tax rate, your argument fails, badly.

Let Trump present his audit letter from the IRS, otherwise I, in contrast to you and the Times, refuse to ASSUME that he is telling the truth about being under audit. When asked that very question, it reduced Jellyanne Conway to sputtering nonsense, asking "are you calling Donald Trump a liar?" That response shows that either she knows he's lying about the audit, or she doesn't know and thinks he could be lying. So not to put too fine a pount on it, but given his track record, I assume he's lying until proven otherwise.
As for your claims about Clinton's health, your proof is what, exactly? Meanwhile, Trump had to have his height fudged upward and his weight fudged downward from announced figures in order for the Great and Powerful Oz to be left pronouncing him clinically obese on national TV. Glass house and stones, sir.
Sally Brown (Barrington, Il.)
Jack Kennedy put it well: " Ask not what your country can do for you, ask what you can do for your country."
Michael Pavelich (iowa city, Iowa)
Bravo! Well said! Thank you for showing us a higher standard.
Rufus W. (Nashville)
So, Donald Trump demonizes non-citizens living here - many who pay taxes and serve in the military - while meanwhile...........he has not done either. I would rather he not be a part of my community.
Applarch (Lenoir City TN)
“Donald Blew a Billion Bucks”
To the tune of Monty Python’s “Brave Sir Robin Ran Away.”

Donald blew a billion bucks
He brilliantly blew a billion bucks
Like a genius business clown
He wisely flushed ten figures down.
dog girl (nyc)
What everybody misses is:

Trump used an existing code that worked for him BUT he says he will make changes to that code. The question is why would he? Why would he change a code that actually make him survive?

So the focus should be: Trump loved the tax code for the 1% and he WILL NEVER CHANGE ANY OF IT if any thing, he will make it even better for people like him.
SC (NYC)
I like to think of capitalism as oxygen - you won't find a better substance to breathe and remain alive. In fact, it's such a good one, I suggest that we all start breathing pure oxygen......oh, wait......
J. Sutton (San Francisco)
Right. It's not just that Trump has probably paid no taxes for decades since that is legal, given the billionaire loopholes. But to be PROUD of not paying taxes and to have your fan club PRAISE you for being so brilliant, THAT is what is so truly un-American and against the basic tenets of citizenship in a democracy.
ChesBay (Maryland)
Wealthy citizens do not enrich society, except as a self-serving default position, something to write off on their taxes, and offset their actual tax bill. Generally, they live off the poor and middle classes, pay for nothing that doesn't serve themselves, make their own rules, and typically evade their responsibilities to their countries and their cultures. There are only a very few exceptions, and I can't even name them, because they are so few. ELECT DEMOCRATS, and let's take back control of our democracy.
Shawn Gauthier (Los Angeles)
Brooks deftly articulates the principles of "Stronger Together."
John Perry (St Johnsbury, VT)
It's not just about the oblige of nobles to pay taxes; it is also about cheating on charity, too. When you don't pay a fair share, AND you base your pomposity on phony donations to your own foundation, your fraud is complete.
Eddie Lew (NYC)
David, Donald Trump is the manifestation of the minds of about forty per-cent of our population. That percentage thinks he's okay. Write about that, and how the Republicans pandered to it for votes and gave it legitimacy.
Independent DC (Washington DC)
We have had numerous opportunities to revise, or blow up the tax codes. We never have, and we never will, and why...because of the special interest groups which dictate our unfortunate situation. It is fashionable to single out Trump but how about GE, GM and just about every bank and investment company? I will go one step further and question how the Clinton's are worth 300 million dollars after leaving the White House dead broke. I wish we could just pay former Presidents a couple million dollars a year and not allow them to enter the corporate arena
Paul (Bellerose Terrace)
Independent: In the last two tax years, the Clintons have reported income of $38 million, and paid over 30% taxes on it, far more than the 10% paid by Mittens Romney, and infinitely higher than the goose egg registered by Trumplethinskin.
"I wish we could just pay former presidents a couple (of) million dollars a year and not allow them to enter the corporate arena." Two comments about this: 1. Social engineering, much? And 2. What about our vaunted freedoms and our state religion of "capitalism?"
I presume you were the lone voice decrying the yuge speaking fees paid to both Reagan and Poppy Bush by foreign governments and companies?
KalamaMike (Kalama, WA)
I believe you are looking for president Jimmy Carter.
rebecca1048 (Iowa)
On Clinton's side doesn't it go something like she donates to her own charity, writing it off and then flies around on the money?
Wappinne (NYC)
Well stated.
esp (Illinois)
A lovely society is NOT in the playbook of ANY Republican I know.
And so you describe yourself as a Republican? It doesn't match up much better than Trump's not paying taxes.
What role do you, Mr. Brooks, see yourself playing in the lovely society? It's one thing to write a column; its another thing to practice it.
Lawrence Kucher (Morritown NJ)
Wow, this came from Brooks?? Maybe I was wrong about Him the other day when I said all a republican cares about is money. Perhaps there is yet hope for the human race.
dEs JoHnson (Forest Hills)
I was raised in Irish nationalism, combining land, language, and religion. It's decades since I read anything so mushy as this Brooks paean of praise to his notion of citizenship. Yes, my homonymous Dr. Sam, patriotism is the last refuge of the scoundrel.
Stephen Hoffman (Manhattan)
Let’s make billionaires pay their fair share of taxes. This will be more effective than a million articles by David Brooks in teaching them about the “lovely society” and what it means to be a citizen.
JF (Wisconsin)
Another piece from Brooks describing why he shouldn't be a Republican. He is so blind to his own party it is hard to fathom.
Robert Delaney (1025 Fifth Ave, Ny Ny 10028)
As with most of Mr. Brook's ideas you must get to the end of his piece before you judge.
Here he is asking us to suspend our analysis of those things that immediately lead us to a conclusion of what is right and wrong, legal or illegal for an overall assessment of the situation.
I could only reflect on this when over the weekend my "righteousness antenna" swung from Trump's not contributing to the country's welfare by not paying taxes, to the 47 % of wage earners who do the same by not paying any federal income taxes at all;to a rent controlled system in NYC designed to help the poor, enabling the British commentator Alastair Cooke to live in a rent controlled apartment for over 50 years on Fifth Avenue, now on sale for almost $12 million.
The point being that David asks us to push back before coming to a final judgment.
Good for you Mr Brooks
John (Sterling, Va.)
Mr. Brooks, in a first, I applaud you this morning! For years I have argued that Republicans and their prioritizing of greed and selfishness are the real anti-Americans, and this attitude has been corrosing our country for decades now.
Deirdre Diamint (Randolph, NJ)
Donald Trump may not have broken the law, but the tax plan candidate Trump presents will be make hims far wealthier and his heirs as well.
He will beggar us all with his insatiable greed. That is sociopathy...
Nothing great here. Vote for her.
Lane Wharton (Raleigh, NC)
When we abolished the draft we started down this path.
Paul (Bellerose Terrace)
Trumpty Dumpty evaded the draft when it was in effect, as did a LOT of people, most prominently the rich and famous. Please refer to John Fogerty and Creedence Clearwater Revival, "Fortunate Son."
M. McConnell (Pennsylvania)
We can see the moral bankruptcy in a campaign that must defend their candidates actions on the grounds that there is nothing illegal about them. They want us to lose the recognition that legal doesn't mean good or appropriate.

There is nothing illegal about calling people names and mocking their handicaps.

There is nothing illegal about attacking people for their race or religion.

There is nothing illegal about using your father's money and power to get draft deferments.

There is nothing illegal about making yourself wealthy on the misfortunes of others.

There is nothing illegal about using the bankruptcy laws to get out of paying the people who work for you even though you're personally taking home a fortune.

And there is nothing illegal about paying no taxes to support out country and bragging about it.

But, hopefully, as a country we will decide that these actions show traits we don not want in our national leader.

And then, as we are seeing more and more of, there are the things he did that are illegal.
Bob in Pennsyltucky (Pennsylvania)
I am frustrated! I haven't found one editorial that plainly states that there is something terribly wrong with our Federal Income Tax Code if a man can become a multi-billionaire and pay no income tax!
Congress allowed this to happen - it is time for Congress to change the code or for us to throw them out.
That Donald Trump & his cronies think this is O.K. say all I need to know about them.
Jim T. (MA)
Calling Mr. Trump a "tax evader" is like calling you or I death evaders.
Ellen Doherty (Cortlandt Manor)
It is not just the not paying taxes to support the bones of the nation, roads, schools, a well appointed military, libraries, fire departments, social services...that is troubling- it is the arrogance and the apparent unwillingness to be charitable- not giving anything back- to all of us who do pay our fair share to maintain the field Mr.Trump plays on - that is what makes him the sociopath he is -
T.L.Moran (Idaho)
Once again, Brooks is praising a "lovely piety" of the past in which all contributed to the country's greatness, and thus received.

WHAT? That so-called piety was poisoned, from the start, by the pillaging of this land for quick profits through exterminating native species. The wanton killing and displacement of the native peoples. The importation of thousands upon thousands of kidnapped people from Africa, to work unpaid and abused. The denial of rights, citizenship and the vote for hundreds of years to women, to Asian immigrants, to Hispanics, to Native Americans.

All so white male property-grabbers could succeed at others' expense and, like David Brooks, pretend that this was "lovely."

BAH. The entire logic of Brooks' peans of praise to his mythical rich-white-man golden age is poisoned by its own denial of facts. The real truth is, our founding fathers had a glimpse of what true social justice should be, they put it in the constitution, and we have been bitterly struggling to make it so ever since. Holdouts like Brooks and the GOP keep trying to take us back through their fantasies that everything was "lovely" when only wealthy white men ruled.

Just quit already, ok?
fhcec (Berkeley, CA)
You are right but his piece was a good start. Thanks for ur contribution.
Dave (Eastville Va.)
Donald Trump had a book written for him titled The Art of The Deal, Hillary Clinton wrote a book titled It Takes a Village, you don't have to be a genius to understand where these two political party's diverge.
Balint (California)
Beautifully put!
Marilyn Schueneman (Novi, MI)
Take your pick:
Marie Antoinette: Let them eat cake.

Jesus: To whom much is given much is required.

I pick Jesus.
jacobi (Nevada)
It is morally reprehensible to pay a penny more in taxes than is absolutely necessary.
Paul (Bellerose Terrace)
Please explain, ayn rand jacobi.
Diogenes (Belmont MA)
Trump's attitude is simple: I'm out for myself, and the heck with everyone else.
Marty (Milwaukee)
I'm reminded of a conversation I had with a young co-worker who was very caught up in the early days of the Tea Party movement. I remember telling him that t it was quite alright with me if he didn't pay taxes. But I told him I'd better not catch him driving on my roads or walking on my sidewalks. He'd better not be connected to the municipal water and sewer systems. If his house caught fire, he'd have to find his own fire department, and if he was being robbed, my police department would not be taking his call.
jimonelli (NYC)
"A nation is a web of giving and getting... If you orient everything around individual self-interest, you end up ripping the web of giving and receiving."

Exactly, Mr. Brooks. And this is what Trump, Giuliani, Hannity, et al don't get. They want to take while the rest of us give. If we take, we're moochers. If they take, they're entitled. An astounding level of arrogance that belies their so-called "love of country."
mgaudet (Louisiana)
Mr. Trump says that all of his tax shenanigans are legal, and they are "legal", bought and paid for by his (and others like him) lobbyists. We really need to act with a flat tax and to deligitimize the actions of the lobbyist.
Diana Stubbe (Houston)
I completely agree with you David Brooks. To be a citizen requires that one think not only of oneself. It is to be a part of something greater than oneself and have pride in the results. Please explain how the Republican Party has furthered that agenda in the last 20 years.
Gordon (Michigan)
It takes a village. And social hygiene. Where, these days, do you teach citizenship? And where are the lessons of rugged individualism taught? Greed is not good. Why do we worship greed, glory, guns...., each of these rooted in selfishness, not citizenship. But we are #1 in the world in selfishness, at least that.
Brad Smith (Marblehead, MA)
Cicero's "Not for us alone are we born; our country, our friends, have a share in us" comes to mind. Perhaps the next Brooks column will tell us how Lincoln and the founders came to have an awareness of ancient philosophy lacking in some of today's leaders.
LEM (Michigan)
The Founders had the benefit of a classical education and the study of Latin. Our kids get "language arts" and "social studies."
Leslie (Virginia)
After a nice start this piece became a bit treacly yet encapsulated perfectly the trend in the Republican Party for which David Brooks has been a major shill. If one day he ever admits that greed over people does not work in a healthy country and repudiates his role in honing the greed to a fine point, I will really concentrate on his essays and not turn immediately to reading the letters.
Think about it, will you?
petey tonei (MA)
David, sadly, your hero Paul Ryan and former hero, red faced John Boehner helped create an unlovely society. http://krugman.blogs.nytimes.com/2016/10/04/the-king-of-false-equivalence/
Karol Steadman (Dobbs Ferry, NY)
Why, Mr. Brooks, welcome to being a liberal.
Dorothy (Evanston, IL)
It's the difference between a mensch and a jerk ( can't actually use the appropriate word).

What I thought of reading your piece was all the people who supported Bernie and who also worked so hard to elect Obama. To me, they form the lovely society with hopes for a better future. Their idealism was overwhelming.

Trump represents all the greed, narcissism and personal indulgence we've seen become more popular in the past years. He is Gordon Gecko in real life. 'Let's see how far we can push the system without giving anything back.' His lack of taxes, charitable donations and overall demeanor portray a Charles Dickens character without redemption.

However, both groups are not happy. Bernie's group lost their idealism, though Hillary is trying to pick it up, and Trump will never be able to validate himself because he is too self centered and narcissistic. (Maybe that's why he's on his third wife.)

So, David ( now that we are NYT friends), here's hoping the Bernie/Hillary/Barack side finds happiness in a win in Nov or we'll all ultimately be unhappy.
Ed (Oklahoma City)
More GOP pablum from a con man who helped create this monster by standing by when his party was hating on Obama because of his color, shutting down government over Planned Parenthood and denying climate science.

Time for Brooks, Dowd and Douthat to endorse Secretary Clinton.
PL (Sweden)
Good thing you brought what you had to say about the lottery system. More people ought to be saying it.
ALALEXANDER HARRISON (New York City)
Brooks's beau ideal of a society in which each person feels part of the whole, where there is a nation wide esprit de corps, where everybody looks after everyone else was never true, not then, in the past, not now, not ever.I like Adam SMITHS "invisible hand theory"in which everyone, seeking his own self interest, contributes to the commonweal. But today that is no longer the case. When Ford and Carrier relocate to Mexico for cheap labor, then sell its products back to the US, to their laid off employees even, what is that but a betrayal of the American worker?Yet, who can blame them, and who would not, if he or she were c.e.o., not do likewise?When HRC is offered hundreds of thousands for 45 minutes of reassurance to her friends on WS, who can blame her for accepting?Interviewing ex "soldatos rasos"who have set up a makeshift encampment in Plaza de Mayo demanding recognition from government and veterans benefits for service during Falklands War. Many r disabled, missing legs, suffering from trauma of war. Have been to their homes. Many have no income, r unable to work.Many r homeless, and sleep within the encampment.Everyone looks out for everybody else.Now if that socialist experiment could be generalized throughout the country, Argentina would be a great nation.Thus far, no government since ALFONSIN has budged.Macri is a deception.This is, I believe, Mr. Brooks's beau ideal in microcosm.
Chris Washburn (Maryland)
Tragedy of the commons writ large.
NY10025we All (NYC)
And let's not forget, for all his gaming the government and the people, he has not given to charity, he has not given what he could have given (for a tax deduction, of course!) to benefit others or our lovely society.
[email protected] (Los Angeles)
if the purpose of donating to charity is to earn a tax deduction and you don't pay taxes, what's the point?
WFGersen (Etna, NH)
Mr. Brooks! You are losing your conservative values! Have you forgotten that government is the problem and "starving the beast" is not only necessary but imperative? Have you forgotten that selfishness is a virtue? Have you forgotten that the marketplace will fairly and justly allocate resources to those who work hard and play by the rules? Mr. Trump is the end result of the "conservativism" of Reagan, Ryan, and Friedman... and we're beginning to see that government IS needed to solve some problems, that selfishness is not virtuous, and the marketplace shuts out some citizens and unfairly rewards others who inherit great wealth. MAYBE that will be the by-product of the Republican's disastrous decision to nominate him.
[email protected] (Los Angeles)
sounds like the French Revolution all over again. Encore!
Clack (Houston, Tx)
Why is it that when I read Mr. Brooks these days, I get an overpowering urge to eat granola and sing kum-ba-ya?
Scott Schilling (Houston)
This is easy. It's called privatizing your profits and socializing your losses. Let the chumps (that would you and I, who do not have access to these kinds of write offs) take the brunt of tycoons' market gambles. On a smaller scale, it's the same as my Tea Party neighbor who railed about government oppression, then got upside down on her mortgage, stripped her house bare, and walked away. We all pay for that.
LRW (Maryland)
It is ironic that the "conservative" Mr Brooks speaks of "uncontroversial goods: protecting us from enemies, preserving the health and dignity of the old and infirm" while they standard bearers of his party scheme to gut the very programs that do just that, voting umpteen times to repeal the ACA, while governors turn down money to help those in most need.

In the meantime, the less refined rabble screams "let them die".

Mr Brooks, you need a new party.
JJM (Oberlin, ohio)
Very a fine and thoughtful article. Thank you Mr. Brooks. I would like to see a follow up to address private philanthropy as an alternative to paying taxes.
Brian (Montclair, NJ)
I remember the 80's ambition of individuality, glamour, bright ties and cool apartments. Donald Trump boasted then, "Show me a person with no ego, and I'll show you a loser."
Wesley Clark (Brooklyn, NY)
All very nice, Mr. Brooks. But I wonder why you don't point out that it is your political party - hard-line free-marketers of the right - that has continually promised that the ruthless pursuit of economic self-interest would lead to the common good? If you feel as you say you do, don't you have even a little shame about being an apologist for the people who made it this way? It is the "greed is good!" capitalists who ushered in the society you claim to rue. How about admitting it?
crispin (york springs, pa)
davidians, have you noticed that taxes are collected under coercion? the picture of us all pulling together to fund, for example, the most devastating military the world has ever known, is a ridiculous fiction. we are conscripts. also, don't you think this sort of nationalism has been a destructive force in history?
Thomas Hackett (Austin, TX)
Any chance the icons of conservatism -- Reagan, Milton Friedman, William F. Buckley, Ayn Rand, etc. -- had anything to do with creating our unlovely society?
JF (RI)
Thank you, David Brooks. A perfect description of how each of us has a choice to create a heaven or a hell for ourselves and each other. How every choice we make affects not only us but everyone and everything - especially our descendents. May we choose wisely.
Pete (New York, NY)
Just because it's legal, doesn't mean it is right. Bernie Sanders is right, the tax laws need changing.
Dunga (Shorewood, WI)
So does skipping out on the defense of your country for "bone spurs" make you a citizen or a taxpayer? What would General MacArthur have thought?
Tim (Salem, MA)
One thing Trump cannot buy with the money he saved on taxes is the right to express outrage, as he did during the debate, at the condition of our infrastructure. He cannot complain about potholed roads and crumbling bridges. He cannot complain about military spending he says is too low. He cannot complain about our public schools.
There are so many negative epithets to list for the man, but hypocrite should be near the top of the list.
F. McB (New York, NY)
David Brooks compared citizenship with individual, self-interest in this opinion piece. He defined Donald Trump as he did the character of our country today. His words like 'parfait' and 'lovely' seemed hardly a good match for the sturdy and deep values that characterize a 'civilized society'. No matter my quibbles, Mr. Brooks described the society that we long for, that would serve us as we serve it.
Dave Cushman (SC)
And donny boy claims that he has the tax smarts to pull this off?
Once again taking credit for someone else's contribution as his own.

We'll find out in November if this really is the new USAmerican way
Thomas G. Smith (Cadillac, MI)
"The tax code is a breeding ground for corruption." That says it all.
Kevin (North Texas)
If Trump wins I am going to do everything I can to not pay any federal income tax.
Thomas Renner (New York City)
This makes me think about the GOP in general and their ideas. All the things you call citizenship they want to stop. Things like caring for the old and infirm, a good public education for all, basic housing and food for all, equal treatment under the law, basic health care for all, I guess the list goes on!! I would never vote GOP on any level, this help to reinforce my policy, Thanks
neonjohn (Connecticut)
"If you orient everything around individual self-interest, you end up ripping the web of giving and receiving."

But David, isn't this exactly what conservatives have been telling us is actually GOOD for the country for many years now? Thinking of Grover Norquist, Ayn Rand, hero of Paul Ryan etc. . . and good old Margaret Thatcher: "There is no society." The party you've supported for decades has strongly pushed the notion of pursuing soley individual economic goals as being "good." Glad you're coming around and I respect your opinion greatly, but I wish more like you would . . . and I wish you had sooner.
MD (GA)
David, Tell this to Grover Norquisr and all your Republican friends who signed a pledge to never raise but always try to lower taxes. What a lovely society they crated!!
Drew (San Jose, Costa Rica)
Let us take mayor Giuliani and the Trump campaign at their word; Trump is a genius and his tax returns are the proof. If this is so, why doesn't he make public this masterpiece of financial wizardry? Is Mr. Trump being modest?
Mike (Peterborough, NH)
Pays no taxes, would not serve in the military, makes fun of women and the handicapped, promotes racism against Mexicans and Muslims, implies assassination of his political opponents, lies about the birth place of the president and he is still supported by McConnell, Ryan, Cruz and the likes of them.
Steve Bolger (New York City)
How much did this parasite cost New Jersey with his casino bust?

Luring government into the gambling business was social poison.
Jack (Las Vegas)
Trump, supposedly, pays no taxes and does not give to charities. He is just a businessman citizen, albeit dishonest, who has no knowledge, temperament, or statesmanship to become our president.
plaasjaapie (California)
Like most Democrats, Brooks is unable to differentiate between "give" and "earn". :-/
Paul (Bellerose Terrace)
Um, Brooks has been a Republican since interning under William F Buckley, Jr.
fhcec (Berkeley, CA)
Isn't Brooks a lifelong Republican? He has stated that he voted for Democrats recently for the first time in his life because Republican candidates have fallen unacceptably short.