About Me

Name: Crescen7(Regis...
Biography
Loading...

Create Your Own Blog Find Other Townhall Blogs

Comments

Blog Roll

 

Taxes vs. Revenues

Preseidential candidate John Edwards has announced a plan to provide health care for all Americans.  He's acknowledged that it will cost over 120 billion every year, and that it will require a tax increase to fund the program.  While Mr. Edwards believes he's being uniquely candid about a admitting to a tax increase, his position is illustrative of a general lack of knowlege about public finance.

In economic terms "tax rates" are roughly equivalent to the price of government.  In a private sector capaitalist economy "prices" are set by a combination of market forces and the desire for the seller to maximize gross profits.  If a product is priced too low, sales may rise, but the margin of profit may be little or none.  If the price is too high, gross profits per unit may be high, but overall sales may be too low to cover fixed operating costs.  Hence, the concept of an "optimum" price.  That is a price at which any increase in price will cause a decline in profits due to a decline in sales; and any decrease will case a decline in profits due to reduced marginal profits per unit.

Every private sector business person is aware of the reality of an "optimum" price.

Few politicians are aware of the "optimum" price concept.

Market forces are also in effect when setting tax rates.  While the market forces are somewhat different, there can be little doubt that changing the rate of taxes has an impact on the level of economic activity.  In general the same concept applies.  There is a point at which raising taxes will reduce the revenue to the government.  Likewise, it is possible that lowering rates may result in higher revenue to the government.  The tax cuts initiated by Kennedy, Reagan, and Bush all resulted in raising revenue to the Federal Reserve.  The tax increses initiated during the terms of Johnson, Nixon, Carter and Bush all had rather negligible or negative revenue impact when adjusted for the inflation of the period.  It must also be noted that the massive tax increase initiated by Bill Clinton resulted in a significant increase in Government Revenue.

The point is that there is no certainty that "raising taxes" will "raise revenue", nor is there certainty that "cutting taxes" will "cut revenue." 

The reason for  the uncertainty is that the economic base to which the tax is applied is not static.  It is influenced by many things, one of which is the tax rate.  When taxes were raised in the 90's, economic expansion was being driven by revolutionary technological innovations.  These strong expansionary market forces drove expansion of the economy even though the higher taxes exerted a contractionary effect.   When the technological innovation cooled, the contractionary effects of the tax increase began to slow revenues.  George Bush responded by adjusting the rates to reflect the slowing market conditions, and revenues increased.

Given the current rate of revenue flowing into the Federal Reserve, it is likely that our current tax rate is at, or near it's optimum.  That is, further cuts or increases are both equally likely to reduce revenue to the Fed. 

It would be an enormous step in the right direction if our political heroes would just once consider that a "Tax Increase" may NOT give them more money.
Email ItEmail It | Print ItPrint It | CommentsComments (0) | TrackbacksTrackbacks (0) | Flag as offensiveFlag as Offensive