Tax the Top, or Tax the Bottom?

Conventional Republican wisdom is that cutting taxes on the rich stimulates the economy because of “trickle-down” as they spend and hire as a result of the added income. I don’t know if anyone has definitively shown this to be true, and I don’t know if you can. But here’s a thought experiment (which admittedly may be too simplistic):

Imagine $50,000 in “tax cuts.” Should we give that benefit to the top income earners, middle income earners, or bottom income earners?

Consider an extremely top earner earning $500,000 a year. Does the $50k change their life? No. Are they likely to spend it? Not immediately, and most likely not in a stimulative fashion. Does the tax cut reduce their burden on the government? No, because they’re already not a burden, i.e. they aren’t leveraging Medicare/Medicaid, welfare, food stamps, etc.

Now consider two top earners making $250k a year each. They get tax cuts of $25k each. Does it change their lives? Probably not. Are they likely to spend it? More likely, sure, often times on debt or major purchases (home, car). Stimulative effect? Minor, but some. Reduced burden on the government? Not really, again because they’re not likely utilizing expensive welfare services.

Now consider four middle earners making $125k a year each. They get tax cuts of $12.5k each. Does it change their lives? Probably doesn’t change their lives, but it can make some big differences. Credit cards get paid off. Down payments on a home get made. Car gets paid off. Or, if stuck in savings, now someone who more than likely didn’t have a significant savings “buffer” now has a few months of money to help them whether the storm. This buffer saves them even if they lose their jobs, or have emergency medical expenses, or wreck their car. Again, this earner is less dependent on welfare, etc., but they’re now less likely to ever need it because they’re in a “safer” spot financially.

Finally, consider 16 low income earners making $32k a year each. They each get tax cuts of $3.2k. Does it change their lives? Significantly. Simply spread out over the course of the year it’s enough to make the difference between being in the red at the end of each month and being in the black. A family of four could move from a 2 bedroom apartment to a 3 bedroom apartment. Healthcare insurance becomes a possibility. Medicaid is less necessary. Food stamps are less likely. Overall quality of life shifts subtly but significantly from sinking to staying afloat. And all the money spent is most likely spent at local businesses, subject to sales taxes, benefitting the local community, and directly employing other low wage workers.

Simplistic, sure. But certainly a more compelling and detailed argument than simple “trickle-down economics.” In the case of the top earner, the tax cut is more like a bonus, a cherry on top of an already comfortable, ultra high quality standard of living, with the most likely beneficiaries being other high income earners in the form of commissions on investments, etc. In the case of the bottom earner, the tax cut represents a make or break amount of money, the difference between a livable and poverty lifestyle, a reduction of secondary costs to the government, a healthier, lower-stress population spending money at the local level.

In all cases, the surface cost to the government is the same $50k in loss tax revenues. I think it’s pretty clear which category benefits the most people to the greatest extent.

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  • http://nodename.com Alan Shaw

    Well, yes. Trickle-down has always been a lie, just like the need to kill Social Security in order to save it, and all the other reactionary screaming points.

    I'm a Krugman fan, by the way…

  • guest

    Trickle-down may or may not be a lie. But this model does not reflect the reality of “tax cuts”, and so it is a bad basis for opinion.

    For example, a family of 4 which makes around $40K doesn't pay any federal income tax. (it all comes back to them in refunds) So if you gave them a tax cut, you would be giving them an extra 10% of 0, not 10% of $40k

    The U.S. tax code and system of deductions and refunds is too complicated for simple analogies to be helpful.

  • guest

    Trickle-down may or may not be a lie. But this model does not reflect the reality of “tax cuts”, and so it is a bad basis for opinion.

    For example, a family of 4 which makes around $40K doesn't pay any federal income tax. (it all comes back to them in refunds) So if you gave them a tax cut, you would be giving them an extra 10% of 0, not 10% of $40k

    The U.S. tax code and system of deductions and refunds is too complicated for simple analogies to be helpful.

  • Pie

    Playing devil's advocate here:
    Let's say we take that 50k tax cut for the richest guy. Let's say 45k of that he just has as a benefit and he stores that away in his bank account. His life is not significantly improved. The other 5k goes to investing in the business. Due to that 5k initial investment, 16 (low income) workers are trained to a greater extent, boosting their productivity. They will earn another 10k every year for the rest of their lives. So if each person was to live another 40 years, each of those 20 just got 400k, meaning a total benefit of 6.4 million from that 50k tax cut, compared to about 2.0 million from giving it to them directly.

    I still agree that they should be taxed progressively, but I don't think it's as simple as you're making out.

  • been there done that

    Troy I have to say, you present a case here that is FAR more compelling than any politician. Your arguments, while admittedly over-simplified, illustrate a well thought out set of scenarios that I think most lobbyist care not to think of and politicians too stupid to think of.

    The major flaw in this thought process is this, you have stripped out the motivating factors of change in people's lives. I will spare you my rant and experiences living among the various strata of people, but I can say that give a man a fish, and in most cases, he'll have open hands tomorrow. The stigma of welfare isn't quite what it used to be.

  • Maxmanning

    Tax cuts for people who are in a position to invest and make more money(which involves creating more chances for others to make money), is always going to yield more money.

    But, as others have said, this really isn’t a simple issue and although the logic sounds reasonable, it’s got alot of holes when you look closer.

    Would you give your money to a business man or construction worker if you wanted to get a return on that money ? answer that.

    unfortunately, we have a government right now that paints company owners as villains. As they lose money, do yo notice who else loses money ? The people they employ get laid off, pay cuts, and benefit losses. Why ? because businesses must make money to survive… unlike our government.

    Our politicians want to take those taxes from the rich… and oddly enough, they are great at convincing the people of this country that “we” get that money. :) uh… no.

    Our government spends that money. Have you ever heard of a politician getting a pay cut ??? Companies do that all the time, if they need to cut spending to uh… meet a budget and “make money”.

    So.. all those tax dollars that are in question for the 250-500k range. Do you want them invested in our government.. or in businesses ?

    Does it make you laugh that our government has decided that they might not “need” a budget anymore ?