Tax Evasion

Midterm elections in the United States are often presented as a referendum on the party in power, and that message appears to be resonating this fall. But voters need to consider the intentions of the party that hopes to regain power, too, and what each vote they cast will mean for the future of this country.Eight Republican senators and 139 Republican representatives sought to overturn the results of the 2020 election on the basis of spurious allegations of voter fraud and other irregularities. Many of them are likely to win re-election, and they may be joined by new members who also have expressed baseless doubts about the integrity of the 2020 election. Their presence in Congress poses a danger to democracy, one that should be on the mind of every voter casting a ballot this Election Day.It will also be the first time that the U.S. electoral machinery will be tested in a national election after two years of lawsuits, conspiracy theories, election “audits” and all manner of interference by believers in Donald Trump’s lies about the 2020 election. That test comes alongside the embrace of violent extremism by a small but growing faction of the Republican Party.The greatest danger to election integrity may, in fact, come from the results of state and local races that will determine who actually conducts the election and counts the votes in 2024. In the weeks that followed the 2020 election, Mr. Trump and his supporters saw their efforts to deny the election results and prove rampant voter fraud thwarted by two things: first, their inability to produce credible evidence that such fraud had occurred and, second, an election infrastructure that was defended by honorable public servants who refused to accept specious claims of wrongdoing.Over the past two years, Republicans in dozens of states have tried to dismantle that infrastructure piece by piece, particularly by filling key positions with Trump sympathizers. As this board wrote in September, “Rather than threatening election officials, they will be the election officials — the poll workers and county commissioners and secretaries of state responsible for overseeing the casting, counting and certifying of votes.” Many of those positions are being contested this week.With Mr. Trump said to be readying his bid to return to the White House, this board urges American voters to consider how important each vote cast on Election Day, at every level of government, will be. Even if the member of Congress in your district has refused to accept Mr. Trump’s lies about this election, there are other races on the ballot in many states for offices — including secretary of state, attorney general and governor — that will play crucial roles in overseeing and certifying the 2024 presidential election.Still, with that election two years away, many voters say they are more concerned with the present threats to their livelihoods than with the equally serious but less visible threat to democracy. A recent New York Times/Siena College poll found that “more than a third of independent voters and a smaller but noteworthy contingent of Democrats said they were open to supporting candidates who reject the legitimacy of the 2020 election, as they assigned greater urgency to their concerns about the economy than to fears about the fate of the country’s political system.”Indeed, voters have good reason to look at the current moment and wonder whether the Biden administration and congressional Democrats are doing enough to meet it. High inflation is making it harder for Americans to afford what they need and want. Overall crime has risen, causing people to fear for their safety. The federal government is struggling to enforce the nation’s immigration laws. Russia’s invasion of Ukraine and America’s increasingly tense relations with China are undermining global peace and prosperity.Republicans have presented these midterm elections as a referendum on Democratic leadership, and that message appears to be resonating.But voters need to consider the intentions of the party that hopes to regain power, too.Republicans have offered few specific plans for addressing issues like inflation, immigration and crime — and even if they win control of Congress, they are unlikely to win enough seats to shift federal policy significantly over the next two years.A Republican-controlled Senate would, however, be able to block President Biden from filling vacancies on the federal bench and on the Supreme Court. It would become more difficult to obtain confirmations for executive branch officials, as well.Republican candidates have also pledged to devote significant time and energy to investigating the Biden administration. “I don’t think Joe Biden and his handlers are exactly eager to sign Republican legislation into law, so our hearings are going to be the most important thing that we can have,” Representative Lauren Boebert of Colorado told a recent rally.In addition to that spectacle, Republicans are threatening to stage another showdown over federal spending.At some point in the next year, the government is expected to hit the limit of its authorized borrowing capacity, or debt ceiling. To meet the commitments Congress already has authorized, it will need to raise that limit. This ought to be a matter of basic housekeeping, because failing to pay the nation’s bills would risk a global financial crisis. But debt ceiling votes have instead become recurring opportunities for extortion.This board has called for Congress to eliminate the debt ceiling, replacing it with a common-sense law that says the government can borrow whatever is necessary to provide for the spending authorized by Congress. There is no public benefit in requiring what amounts to a second vote on spending decisions. But for now, the ceiling endures, and Republicans have made clear that if they win control of Congress, they intend to use it as a bargaining chip with the White House to advance their party’s fiscal goals.One priority on that list is cutting taxes. Republicans already are preparing to move forward with legislation to extend the 2017 tax cuts for individuals, which mostly benefit wealthy households, while eliminating some of the offsetting increases in corporate taxation — a plan that is not easily reconciled with the party’s stated concerns about inflation or the rising federal debt.Republican proposals would also make it more difficult for the Internal Revenue Service to prevent wealthy Americans from cheating on their taxes. Representative Kevin McCarthy, the House minority leader, who is in position to become speaker if Republicans win a majority, has said the “first bill” that would pass under his leadership would reverse an $80 billion funding increase for the I.R.S. Congress approved that funding in August so the I.R.S. can crack down on rampant tax fraud by high-income households.Some senior Republicans have called for repealing another key piece of the August legislation, known as the Inflation Reduction Act: a measure that limits drug costs for seniors on Medicare, including a $35 monthly cap on payments for insulin.Republicans also have floated plans to roll back more firmly established benefits. The Republican Study Committee, a conservative policy working group whose membership includes more than half of the current crop of House Republicans, published a budget plan in June calling for Congress to gradually increase the retirement age for full Social Security benefits to 70 to check the rising cost of the program. The plan also would increase the age of eligibility for Medicare.Democrats could make it more difficult for Republicans to pursue these goals by raising the debt limit or changing the rules in the weeks between the election and the end of the year.Democrats have largely failed to connect with voters’ concerns about inflation and public safety during this campaign season. They have struggled to communicate their tangible achievements, including a big boost in funding for local law enforcement and bipartisan gun safety legislation, a historic federal investment in developing clean and low-cost sources of energy to confront climate change and the cost of living, and a breakthrough measure to bring down the cost of prescription drugs for Medicare recipients.Undoubtedly, there is more work to be done on these and other issues, including the health of the economy and the broken state of immigration policy. Voters need to decide which party they trust to do that work.But the 2022 elections are also an opportunity for every American to do their part in defending the integrity of American elections. The task of safeguarding our democracy does not end with one election, and it requires all of us to play a role. Our nation’s governance depends on it.The Times is committed to publishing a diversity of letters to the editor. We’d like to hear what you think about this or any of our articles. Here are some tips. And here’s our email: letters@nytimes.com.Follow the New York Times Opinion section on Facebook, Twitter (@NYTopinion) and Instagram. More