LITTLE ROCK, Ark. — Democrats desperate for a political game-changer in the final days of the campaign are raising alarms about Republican ideas for reforming the nation's tax code, arguing that their plans will roil middle-class families.
Trailing in dozens of races, Democrats have launched an advertising campaign over GOP proposals for tax reform in several competitive House and Senate races. The ads accuse GOP candidates of supporting a steep national sales tax, but ignore the fact that proponents would eliminate many of the taxes that Americans pay now, such as levies on income and payroll.
In Arkansas, struggling Democratic Sen. Blanche Lincoln is attacking her opponent's support for a national sales tax that even its backers acknowledge has little chance of becoming law.
"John Boozman's excited about putting a 23 percent national sales tax on everything you buy," the ad says, showing images of items ranging from a teddy bear to a lawnmower. "Calling it a 'fair tax' is like putting a dress on a pig."
Boozman, a five-term congressman from northwest Arkansas, has co-sponsored legislation that would replace the federal income tax with a national sales tax. During a debate with Lincoln in August, Boozman said he was excited about the idea of eliminating the Internal Revenue Service but stopped short of wholeheartedly endorsing the sales tax idea.
"I think it's something that needs to be looked at," Boozman said. "I would love to get rid of the IRS."
That was enough to open a line of attack by Democrats looking to hold back emboldened Republicans poised to ride voter dissatisfaction into majorities in the House and possibly the Senate.
The tax code issue is popping up in places such as Arizona, where Democratic Rep. Gabrielle Giffords is using it against her tea party-backed Republican opponent, Jesse Kelly, and on Maryland's Eastern Shore, where Democratic Rep. Frank Kratovil is saying the same thing about his GOP rival, Andy Harris.
In Colorado, incumbent Democratic Sen. Michael Bennet has been airing ads describing what a trip to the store might be like if Republican Ken Buck votes in a national sales tax.
"A bag of groceries? $11 more," the Bennet ad says. "A tank of gas? $10 more. The medicine you need? $105 more."
That ad is quickly followed by a Democratic Congressional Campaign Committee commercial saying Republican House candidate Scott Tipton would also back the sales tax plan.
In their responses to the attacks, most Republicans are attempting to explain their positions or distinguish between the "fair tax," the "flat tax" or the wholesale abolition of the IRS. These notions have thrived in campaign white papers and conservative journals for years — former Arkansas Gov. Mike Huckabee used his plan for a national sales tax as the rallying point for his presidential bid in 2008 — but none has gotten close to enactment.
The so-called fair tax that Huckabee championed would eliminate federal income and investment taxes and replace them with a 23 percent federal sales tax. The poor would pay no net sales tax up to the poverty level, and every household would receive a rebate equal to sales taxes paid on essential goods and services.