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The Economic Effects of Rand Paul’s Tax Reform Plan | Tax

UPDATE: The Tax Foundation has updated its economic and revenue estimates for Rand Paul's tax reform plan. The new estimates are based on the latest version of the Taxes and Growth (TAG) Model (the October 2015 version). More details on the update at the bottom of the page.

Senator Rand Paul (R-KY), a candidate for president, recently announced his plan to reform the U.S. tax code. His proposal, the Flat and Fair Tax, would move to a 14.5 percent tax rate on all types of income with a sizable deduction and exemption, eliminate the corporate tax to create a 14.5 percent business transfer tax paid by businesses on profits and wages, introduce full expensing for investments in capital, and eliminate the payroll tax on both the employer and employee.

Our analysis finds that Senator Pauls plan would grow the economy by 12.9 percent in the long run, create 4.3 million jobs, and cost $1.8 trillion over ten years on a static basis and raise $737 billion when accounting for economic growth.

Structure of the Tax Reform Plan

Sen. Paul would make a number of changes to the tax code for individuals. He would replace the current seven tax bracket structure with a flat rate of 14.5 percent and apply that tax rate to all income wages and salaries, capital gains, dividends, interest, and rents.

The plan would include a $15,000 standard deduction (per filer) and a $5,000 per person personal exemption. This means that a family of four would pay no income tax on their first $50,000 of income ($55,000 for a family of five, etc.).

Retirement accounts remain as they currently are and in our modeling we assumed that the exclusion for employer-provided health care remains.

The plan retains home mortgage and charitable deductions, the earned income tax credits, and the child tax credit and eliminates all other tax credits and deductions.

The plan would eliminate the payroll tax, the estate tax, and all customs duties and tariffs.

On the business side, the plan would eliminate the corporate tax, create a territorial type system, and introduce a 14.5 percent business transfer tax. This tax would be levied on a businesss factors of production and tax all capital income (profits, rents, royalties) and all labor payments (wages and salaries). All capital expenses (machines, equipment, buildings, etc.) are fully expensed in the first year, which would do away with current depreciation schedules. This tax would also apply to wages paid by governments and nonprofits.

The Economic and Revenue Estimates of the Plan

According to our Taxes and Growth Model, Senator Pauls tax reform proposal would increase GDP by 12.9 percent by the end of roughly 10 years (it may be shorter or longer depending on how long it takes business to pull permits for new buildings, supply chains to adjust, etc.). This is equivalent to average additional growth of a little under 1.2 percentage points per year.

This growth is largely due to a cut in the service price of capital, which is a result of lower taxes on businesses and investment, specifically the tax cut to 14.5 percent on business profits, the 14.5 percent rate on capital gains and dividends, and the shift to full expensing. These tax changes result in an increase of the capital stock of 40.5 percent by the end of the adjustment period and results in higher after tax wages of 5.5 percent.

Additionally, the tax cut on wage income to 14.5 percent also increases the incentive to work and results in 3.5 percent additional private business hours of work. This is equivalent to 4.3 million full-time jobs.

On a static basis, Senator Paul tax reform plan would lose nearly $2 trillion over a ten-year period, with an average annual cost of about $200 billion. If we account for the growth of the economy, over time this would lead to smaller tax costs. We estimate that the plan would end up raising an additional $737 billion over the budget window.

The Rand Paul Flat and Fair Tax with a 14.5% Income Tax Rate and a 14.5% Business Transfer Tax

Economic and Revenue Change Estimates vs Current Law

GDP

12.9%

Capital Investment

40.5%

After-Tax Wage Rate

11.4%

Full-time Equivalent Jobs (in thousands)

4,300

Static Federal Revenue Estimate, GDP Assumed Constant (annual, billions of current $)

Static, Final Year

-$257

Static, 10-Year Budget Window (2015-2024)

-$1,797

Dynamic Federal Revenue Estimate after GDP Gain or Loss (annual, billions of current $)

Dynamic, Final Year

$64

Dynamic, 10-Year Budget Window (2015-2024)

$737

Source: Tax Foundation Taxes and Growth Model.

Distributional Analysis

On a static basis, Senator Pauls plan would increase after tax income a total of 4 percent across all taxpayers. When not considering growth, it would have little to no effect on after tax income for those making under $10,000 of income and increase after tax income to varying degrees for all other income groups.

The little to no change in after tax income for filers with AGI under $10,000 is due to the elimination of the payroll tax and how that would interact with the change in labor compensation due to the business transfer tax, which has a secondaryeffect related to the phase-ins of the child tax credit and the earned income tax credit. On the whole, many people in this income group would likely receive a tax cut.

On a dynamic basis, the plan would increase after tax incomes by a total 16 percent for all income groups. Filers with income below $10,000 would see their income increase by over 10 percent. Taxpayers in income groups between $20,000 and $75,000 would see their incomes go up by about 14. Those with incomes above $500,000 would see their incomes go up over 20 percent.

The Distributional Effect of Rand Paul's Tax Reform Proposal

Distributional Analysis of "Flat and Fair Tax," All Returns with Positive Adjusted Gross Income

Adjusted Gross Income Class

Changes in Static After Tax AGI

Changes in Dynamic After Tax AGI

0 - 5,000

*

11%

5,000 - 10,000

*

11%

10,000 - 20,000

1%

12%

20,000 - 30,000

2%

14%

30,000 - 40,000

2%

14%

40,000 - 50,000

3%

14%

50,000 - 75,000

3%

14%

75,000 - 100,000

3%

14%

100,000 - 150,000

3%

14%

150,000 - 200,000

3%

15%

200,000 - 250,000

4%

15%

250,000 - 500,000

7%

19%

500,000 - 1,000,000

10%

23%

> 1,000,000

13%

27%

TOTAL FOR ALL

4%

16%

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The Economic Effects of Rand Paul's Tax Reform Plan | Tax

Rand Paul hits Obama over ‘underwhelming’ ISIS efforts …

The ISIS terror threat

Smoke rises above a damaged building following a U.S.-led coalition airstrike against ISIS positions during a military operation to regain control of the eastern suburbs of Ramadi, Iraq, on Saturday, August 15.

The ISIS terror threat

Iraqi men look at the damage following a bomb explosion that targeted a vegetable market in Baghdad's northern Shiite district of Sadr City on Thursday, August 13. ISIS claimed responsibility for the attack.

The ISIS terror threat

An ISIS fighter poses with spoils purportedly taken after capturing the Syrian town.

The ISIS terror threat

Smoke rises as Iraqi security forces bomb ISIS positions in the eastern suburbs of Ramadi, Iraq, on August 6. The city fell in May to ISIS, a militant group that wants to create an Islamic state across Sunni areas of Iraq and Syria. ISIS has also claimed responsibility for attacks in other countries in the Middle East.

The ISIS terror threat

Buildings reduced to piles of debris can be seen in the eastern suburbs of Ramadi on August 6.

The ISIS terror threat

Saudi officials and investigators check the inside of the mosque on August 6.

The ISIS terror threat

Protesters in Istanbul carry anti-ISIS banners and flags to show support for victims of the Suruc suicide blast during a demonstration on Monday, July 20.

The ISIS terror threat

Syrians wait near the Turkish border during clashes between ISIS and Kurdish armed groups in Kobani, Syria, on Thursday, June 25. The photo was taken in Sanliurfa, Turkey. ISIS militants disguised as Kurdish security forces infiltrated Kobani on Thursday and killed "many civilians," said a spokesman for the Kurds in Kobani.

The ISIS terror threat

Residents examine a damaged mosque after an Iraqi Air Force bombing in the ISIS-seized city of Falluja, Iraq, on Sunday, May 31. At least six were killed and nine others wounded during the bombing.

The ISIS terror threat

Iraqi soldiers fire their weapons toward ISIS group positions in the Garma district, west of the Iraqi capital of Baghdad, on Sunday, April 26. Pro-government forces said they had recently made advances on areas held by Islamist jihadists.

The ISIS terror threat

A member of Afghanistan's security forces stands at the site where a suicide bomber on a motorbike blew himself up in front of the Kabul Bank in Jalalabad, Afghanistan, on Saturday, April 18. ISIS claimed responsibility for the attack. The explosion killed at least 33 people and injured more than 100 others, a public health spokesman said.

The ISIS terror threat

Iraqi counterterrorism forces patrol in Ramadi on April 18.

The ISIS terror threat

Thousands of Iraqis cross a bridge over the Euphrates River to Baghdad as they flee Ramadi on Friday, April 17.

The ISIS terror threat

Kurdish Peshmerga forces help Yazidis as they arrive at a medical center in Altun Kupri, Iraq, on April 8.

The ISIS terror threat

A Yazidi woman mourns for the death of her husband and children by ISIS after being released south of Kirkuk on April 8.

The ISIS terror threat

People in Tikrit inspect what used to be a palace of former President Saddam Hussein on April 3.

The ISIS terror threat

On April 1, Shiite militiamen celebrate the retaking of Tikrit, which had been under ISIS control since June. The push into Tikrit came days after U.S.-led airstrikes targeted ISIS bases around the city.

The ISIS terror threat

Iraqi security forces launch a rocket against ISIS positions in Tikrit on Monday, March 30.

The ISIS terror threat

Iraqi Shiite fighters cover their ears as a rocket is launched during a clash with ISIS militants in the town of Al-Alam, Iraq, on Monday, March 9.

The ISIS terror threat

Displaced Assyrian women who fled their homes due to ISIS attacks pray at a church on the outskirts of Damascus, Syria, on Sunday, March 1. ISIS militants abducted at least 220 Assyrians in Syria.

The ISIS terror threat

A Kurdish marksman looks over a destroyed area of Kobani on Friday, January 30, after the city had been liberated from the ISIS militant group. The Syrian city, also known as Ayn al-Arab, had been under assault by ISIS since mid-September.

The ISIS terror threat

Kurdish people celebrate in Suruc, Turkey, near the Turkish-Syrian border, after ISIS militants were expelled from Kobani on Tuesday, January 27.

The ISIS terror threat

Collapsed buildings are seen in Kobani on January 27 after Kurdish forces took control of the town from ISIS.

The ISIS terror threat

Junko Ishido, mother of Japanese journalist Kenji Goto, reacts during a news conference in Tokyo on Friday, January 23. ISIS would later kill Goto and another Japanese hostage, Haruna Yukawa.

The ISIS terror threat

ISIS militants are seen through a rifle's scope during clashes with Peshmerga fighters in Mosul, Iraq, on Wednesday, January 21.

The ISIS terror threat

An elderly Yazidi man arrives in Kirkuk after being released by ISIS on Saturday, January 17. The militant group released about 200 Yazidis who were held captive for five months in Iraq. Almost all of the freed prisoners were in poor health and bore signs of abuse and neglect, Kurdish officials said.

The ISIS terror threat

Smoke billows behind an ISIS sign during an Iraqi military operation to regain control of the town of Sadiyah, about 95 kilometers (60 miles) north of Baghdad, on Tuesday, November 25.

The ISIS terror threat

Fighters from the Free Syrian Army and the Kurdish People's Protection Units join forces to fight ISIS in Kobani on Wednesday, November 19.

The ISIS terror threat

A picture taken from Turkey shows smoke rising after ISIS militants fired mortar shells toward an area controlled by Syrian Kurdish fighters near Kobani on Monday, November 3.

The ISIS terror threat

Iraqi special forces search a house in Jurf al-Sakhar, Iraq, on Thursday, October 30, after retaking the area from ISIS.

The ISIS terror threat

ISIS militants stand near the site of an airstrike near the Turkey-Syria border on Thursday, October 23. The United States and several Arab nations have been bombing ISIS targets in Syria to take out the militant group's ability to command, train and resupply its fighters.

The ISIS terror threat

Kurdish fighters walk to positions as they combat ISIS forces in Kobani on Sunday, October 19.

The ISIS terror threat

Heavy smoke rises in Kobani following an airstrike by the U.S.-led coalition on October 18.

The ISIS terror threat

Cundi Minaz, a female Kurdish fighter, is buried in a cemetery in the southeastern Turkish town of Suruc on Tuesday, October 14. Minaz was reportedly killed during clashes with ISIS militants in nearby Kobani.

The ISIS terror threat

Kiymet Ergun, a Syrian Kurd, celebrates in Mursitpinar, Turkey, after an airstrike by the U.S.-led coalition in Kobani on Monday, October 13.

The ISIS terror threat

Alleged ISIS militants stand next to an ISIS flag atop a hill in Kobani on Monday, October 6.

The ISIS terror threat

A Kurdish Peshmerga soldier who was wounded in a battle with ISIS is wheeled to the Zakho Emergency Hospital in Duhuk, Iraq, on Tuesday, September 30.

The ISIS terror threat

Syrian Kurds wait near a border crossing in Suruc as they wait to return to their homes in Kobani on Sunday, September 28.

The ISIS terror threat

A elderly man is carried after crossing the Syria-Turkey border near Suruc on Saturday, September 20.

The ISIS terror threat

A Kurdish Peshmerga fighter launches mortar shells toward ISIS militants in Zumar, Iraq, on Monday, September 15.

The ISIS terror threat

Kurdish Peshmerga fighters fire at ISIS militant positions from their position on the top of Mount Zardak, east of Mosul, Iraq, on Tuesday, September 9.

The ISIS terror threat

Displaced Iraqis receive clothes from a charity at a refugee camp near Feeshkhabour, Iraq, on Tuesday, August 19.

The ISIS terror threat

Aziza Hamid, a 15-year-old Iraqi girl, cries for her father while she and some other Yazidi people are flown to safety Monday, August 11, after a dramatic rescue operation at Iraq's Mount Sinjar. A CNN crew was on the flight, which took diapers, milk, water and food to the site where as many as 70,000 people were trapped by ISIS. But only a few of them were able to fly back on the helicopter with the Iraqi Air Force and Kurdish Peshmerga fighters.

The ISIS terror threat

Thousands of Yazidis are escorted to safety by Kurdish Peshmerga forces and a People's Protection Unit in Mosul on Saturday, August 9.

The ISIS terror threat

Thousands of Yazidi and Christian people flee Mosul on Wednesday, August 6, after the latest wave of ISIS advances.

The ISIS terror threat

A Baiji oil refinery burns after an alleged ISIS attack in northern Selahaddin, Iraq, on Thursday, July 31.

The ISIS terror threat

A Syrian rebel fighter lies on a stretcher at a makeshift hospital in Douma, Syria, on Wednesday, July 9. He was reportedly injured while fighting ISIS militants.

The ISIS terror threat

Children stand next to a burnt vehicle during clashes between Iraqi security forces and ISIS militants in Mosul on Tuesday, June 10.

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Rand Paul hits Obama over 'underwhelming' ISIS efforts ...

Rand Paul 2016: Interview discussing his straight talking …

After Rand Paul said GOP defense hawks had created ISIS, he told Sean Hannity: I think I could have stated it better. When he claimed some of his adversaries were secretly hoping for a terrorist attack so they could blame him for shutting down the PATRIOT Act, the next day he admitted that hyperbole got the better of him in the heat of battle.

And when Paul quipped that he was glad his train didnt stop in Baltimore in the wake of riots there, he later offered regret that his comments were misinterpreted.

Story Continued Below

As Paul has sought to stand out from the clustered GOP presidential field, hes finding that his freewheeling, off-the-cuff speaking style can cut both ways. His supporters say its whats refreshing about him: Hes not a typical programmed pol who spews the same talking points over and over; theres an authenticity thats rare in todays poll-driven politics, they say. But his critics say it betrays a lack of discipline that should concern Republicans in a general election when any rhetorical blunder can trigger a media circus lasting days let alone in the White House.

In an interview, Paul spurned advice he often receives to say the same thing over and over again, even as he acknowledged his comments are not always perfect.

People have to choose what they want, he told POLITICO this week. If they want robots, who say the same thing over and over again, there are plenty of them. If they want something more genuine, where everything is not always perfect well see what people want. I am who I am.

The 52-year-old ophthalmologist may seem like a political neophyte, given that his 2010 Senate victory was his first foray into elective politics. But he has spent a good portion of his life around the spotlight, learning the political ropes from his father, former Rep. Ron Paul, whose brand of libertarianism set him apart from much of his party.

And, like his father, he has methodically worked to portray himself as a different type of candidate, including speaking to an array of different audiences and not shying away from the press. Its in stark contrast to other candidates who fear unscripted moments and adopt a more disciplined approach to the media when running for higher office.

Former Secretary of State Hillary Clinton, for one, has not participated in a formal sit-down interview and has sharply limited press availability since announcing her presidential run in April. Sen. Marco Rubio (R-Fla.), who was known for his willingness to engage with reporters in the Capitol, is now limiting if not avoiding interactions with Hill media. Sen. Ted Cruz (R-Texas) takes questions from reporters and often gives long-winded answers, but he rarely deviates from the precise point hes trying to make.

Paul said Clintons press avoidance strategy may have spared her some bad headlines in the short term, but he asserted its backfired on her lately. Shes had a bad month. I think I like my month better than her month, he said.

Of course, Paul isnt the front-runner for his partys nomination, so he has a lot more to gain than Clinton does by mixing it up with the press.

In the past month, Paul became the scourge of his caucus for his defiant stand against the PATRIOT Act, forcing a two-day lapse in the law by refusing to allow a temporary extension to pass. As GOP hawks slammed the libertarian-minded Paul over his view that the anti-terrorism law invaded privacy rights, the Kentucky Republican took to the floor in a rare Sunday night session and made a rather incendiary claim.

People here in town think Im making a huge mistake, Paul said. Some of them, I think, secretly want there to be an attack on the United States so they can blame it on me.

A day later, Paul was walking it back. I think hyperbole can sometimes get the better of us, he told reporters outside the Capitol.

Last week, Paul was on MSNBCs Morning Joe when he was asked about Sen. Lindsey Grahams position that a more restrained foreign policy empowered Islamic State militants.

ISIS exists and grew stronger because of the hawks in our party who gave arms indiscriminately and most of those arms were snatched up by ISIS, Paul said. These hawks also wanted to bomb [Syrian leader Bashar] Assad, which would have made ISIS job even easier. They created these people.

After an uproar, Paul was confronted about the comments on Hannitys Fox News show. Ultimately, I think I could have stated it better, Paul said. The ultimate people who are responsible for terrorism are obviously the terrorists.

In the POLITICO interview, Paul said the backlash was an instance of him saying something 1,000 times and then changing his wording once, prompting criticism. He said he should have also pinned blame on Clinton and President Barack Obama for backing policies that created ISIS. But he stood by the essence of his remarks that Republican hawks are culprits, as well.

Pauls supporters believe voters will cut some slack to a candidate whos unafraid to speak his mind. | John Shinkle/POLITICO

The comments I said about ISIS, Ive said 1,000 times, Paul said. I used one different word which is probably not the correct word the created word. I probably should have said, enabled or make worse. And all things Ive said, a million times, and I still believe that.

Such comments have already given fodder to Pauls foes.

I think it really shows how little understanding he has on both the conflict and the challenges and the threat it presents to the security of the United States, said Arizona Sen. John McCain, a leading GOP hawk who backs Graham (R-S.C.) for president.

Unlike some candidates who tend to hew closer to their scripts, Paul, at times, grows weary of giving the same defense of a policy position. So he is prone to veer off topic and offer a new argument publicly. Doing that, however, has its risks. His advisers have tried to impress upon Paul the need to hash out his line of thinking privately before speaking publicly about it for the first time.

For instance, when he said on Fox Business Network in 2013, I dont care if a drone were to kill a man robbing a liquor store, it seemed incongruent with his 13-hour filibuster the month earlier against U.S. policies on unmanned drones. And after contending in February during a testy CNBC interview there were cases of vaccinations causing mental disorders in some children, he later stressed he believes all kids should be inoculated, even tweeting a picture of himself getting a booster shot.

Pauls supporters believe voters will cut some slack to a candidate whos unafraid to speak his mind.

Its a two-edged sword, yet his greatest strength, said Brian Darling, a former senior aide to Paul. Its a risk at times when comments get him in trouble. But its a huge upside in the sense that people know hes a genuine guy.

Darling added: Rand Paul may be the new Straight-talk Express from the Senate, a riff on McCains 2008 presidential campaign slogan.

While Paul comes across as a no-nonsense senator, he occasionally likes to flash his sense of humor. Yet, his timing can sometimes fall flat, as it did when he quipped on Laura Ingrahams radio program about moving quickly through Baltimore amid riots there in April. Im glad the train didnt stop, he said.

The remark undercut his long-running effort to reach out to communities of color, and Paul and his team moved quickly to contain the fallout.

Missteps aside, Jesse Benton, a longtime political adviser to Paul who is married to the senators niece, said the senator has improved vastly as a communicator during his short time in public office.

I think hes a master at it, but even a master is not always perfect, said Benton, who now runs Pauls super PAC. Sometimes, he makes news in a way that is not exactly in the way he wants it. However, the vast majority of the news he makes is extremely positive for him.

Manu Raju is senior congressional reporter for Politico.

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Rand Paul 2016: Interview discussing his straight talking ...

Rand Paul: ‘I will force the expiration’ of the PATRIOT Act …

Rand Paul plans to force the expiration of the PATRIOT Act Sunday by refusing to allow Senate Majority Leader Mitch McConnell to expedite debate on a key surveillance bill.

In a statement to POLITICO Saturday, Paul warned that he would not consent to any efforts to pass either an extension of current law or the USA Freedom Act, a reform bill passed overwhelmingly by the House earlier this month.

Story Continued Below

So tomorrow, I will force the expiration of the NSA illegal spy program, Paul said.

Because of the nature of the Senate rules, Paul can force the expiration of the PATRIOT Act, which he has vowed on the campaign trail to repeal as president because he contends it invades Americans privacy rights.

In a rare Sunday session, McConnell, sources said, appears likely to move the USA Freedom Act, despite his opposition to how the bill overhauls the National Security Agencys bulk data collection program. Thats because McConnell has little other choice given the vast support within Congress for the bill.

But Paul argues that bill actually expands the PATRIOT Act and hes threatening to prevent the Senate from moving to final passage Sunday. He can likely prevent the bill from passing until at least Thursday, three days after the expiration of a law many argue is central to the nations security.

Heres Paul statement to POLITICO in full:

I have fought for several years now to end the illegal spying of the NSA on ordinary Americans. The callous use of general warrants and the disregard for the Bill of Rights must end. Forcing us to choose between our rights and our safety is a false choice and we are better than that as a nation and as a people. Thats why two years ago, I sued the NSA. Its why I proposed the Fourth Amendment Protection Act. Its why I have been seeking for months to have a full, open and honest debate on this issue a debate that never came. So last week, seeing proponents of this illegal spying rushing toward a deadline to wholesale renew this unconstitutional power, I filibustered the bill. I spoke for over 10 hours to call attention to the vast expansion of the spy state and the corresponding erosion of our liberties.

Then, last week, I further blocked the extension of these powers and the Senate adjourned for recess rather than stay and debate them. Tomorrow, we will come back with just hours left before the NSA illegal spying powers expire. Let me be clear: I acknowledge the need for a robust intelligence agency and for a vigilant national security.

I believe we must fight terrorism, and I believe we must stand strong against our enemies.

But we do not need to give up who we are to defeat them. In fact, we must not.

There has to be another way. We must find it together.

So tomorrow, I will force the expiration of the NSA illegal spy program.

I am ready and willing to start the debate on how we fight terrorism without giving up our liberty.

Sometimes when the problem is big enough, you just have to start over. The tax code and our regulatory burdens are two good examples.

Fighting against unconditional, illegal powers that take away our rights, taken by previous Congresses and administrations is just as important.

I do not do this to obstruct. I do it to build something better, more effective, more lasting, and more cognizant of who we are as Americans.

Manu Raju is senior congressional reporter for Politico.

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Rand Paul: 'I will force the expiration' of the PATRIOT Act ...

Meet Rand | About Rand | U.S. Senator Rand Paul of Kentucky

U.S. Senator Rand Paul, M.D., is one of the nations leading advocates for liberty. Elected to the United States Senate in 2010, Dr. Paul has proven to be an outspoken champion for constitutional liberties and fiscal responsibility. As a fierce advocate against government overreach, Dr. Paul has fought tirelessly to return government to its limited, constitutional scope.

As a hard-working and dedicated physician - not a career politician - Dr. Paul came to Washington to shake things up and to make a difference. Dr. Paul is a devoted husband and father of three that is currently living with his family in Bowling Green, Ky., where Dr. Paul owned his own ophthalmology practice and performed eye surgery for 18 years.

Dr. Paul has been married for 25 years to Kelley Ashby Paul of Russellville, Ky., and they have three sons together: William, 22; Duncan, 19; and Robert, 16. He regularly volunteered to coach teams for each of his three sons in Little League baseball, soccer, and basketball. Dr. Paul and Kelley are both devout Christians and are active in their local church.

Dr. Paul is the third of five children born to Carol and Ron Paul. He grew up in Lake Jackson, Tex., and attended Baylor University. He graduated from Duke Medical School in 1988. Dr. Paul completed a general surgery internship at Georgia Baptist Medical Center in Atlanta, Ga., and completed his residency in ophthalmology at Duke University Medical Center. Upon completion of his training in 1993, Dr. Paul and Kelley moved to Bowling Green to start their family and begin his ophthalmology practice.

Dr. Paul's entrance into politics is indicative of his lifes work as a surgeon: a desire to diagnose problems and provide practical solutions, whether it be in Bowling Green, Ky., or Washington, D.C.

In 1995, Dr. Paul founded the Southern Kentucky Lions Eye Clinic, an organization that provides eye exams and surgery to needy families and individuals. He is a former president and 17 year member of Lions Clubs International, which is dedicated to preserving sight by providing eyeglasses and surgery to the less fortunate around the world. In recognition of his outstanding and sustained efforts to provide vision care to Kentuckians in need, Lions Clubs International has awarded Dr. Paul many of its highest commendations.

A large part of Dr. Paul's daily work as an ophthalmologist was dedicated to preserving the vision of our seniors. In 2002, The Twilight Wish Foundation recognized Dr. Paul for Outstanding Service and Commitment to Seniors.

During his free time, Dr. Paul currently performs pro-bono eye surgeries for patients across Kentucky. Additionally, he provides free eye surgery to children from around the world through his participation in the Children of the Americas Program. Most recently, he traveled to Guatemala and Haiti on a medical mission trip with the University of Utah's Moran Eye Center. During his time in Guatemala and Haiti, over 200 patients, many of them blind with cataracts, had their vision restored.

Dr. Paul's entrance into politics is indicative of his lifes work as a surgeon: a desire to diagnose problems and provide practical solutions, whether it be in Bowling Green, Ky., or Washington, D.C.

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Meet Rand | About Rand | U.S. Senator Rand Paul of Kentucky