Caeca invidia est

By Tino

Cornell economist Robert Frank gets the labor data wrong, confuses Keynesianism with supply side economics and proudly demonstrates his lack of understanding of about small-business economics. On the other hand he fills the usual NYT quotas, attacking the rich, erroneously calling Bush ignorant and substituting analyses with namedropping.

First the Kerry prediction that Bush would be the first president since Hoover to see net job loss during his term, often repeated by the media. In fact the prediction turned out to be wrong, after which the media killed the story. Frank however doesn’t seem to have updated his figures (perhaps preferring to still live in November 7th 2004?):

“experience has proved [Tax cut critics] right. Total private employment was actually lower in January 2005 than in January 2001, the first time since the Great Depression that employment has fallen during a president's term of office.”

In fact, the Bureau of Labor statistics reports that Nonfarm employment was 344.000 higher in January 2005 than January 2001, which would have taken some 50 seconds to check.

He also creates a straw man by misrepresenting Bushes case for the tax cuts as Keynesian rather than supply side. This is why Frank thinks the US cut taxes:

“The president's defenders might respond that business owners often need money up front to cover the hiring and training costs incurred before new workers can effectively contribute to extra production. The tax cuts put that money in their pockets.”

Pathetic. In the liberal world without elasticity’s the only effect of tax cuts is redistribution, and the only stimulating effect could thus be to give money to those who spend more. But in real life taxes make it less profitable to work, hire or invest, so cutting them stimulate the economy by expanding work, hirings and investments. How hard is that to understand?

“the president's claim that tax cuts to the owners of small businesses will stimulate them to hire more workers flies in the face of bedrock principles outlined in every introductory economics textbook.”

A completely false, as there is plenty of established theory that shows what common sense would suggest: small business taxes can influence hiring decisions. Some would ascribe Robert Franks gibberish above to the overemphasis on neoclassical economics, a field where the entrepreneurs is conspicuously absent. Perhaps. But I think even a pure (but competent) neoclassical could easily understand why lower taxes for entrepreneurs would lead to stimulating more hires.

The entrepreneur and her workers are complements. As lower taxes stimulate me take the risk/effort and start a new firm or to make it more profitable to expand my existing firm I am likely to also need new workers.

Furthermore, economic decisions are made infra-marginally as well as marginally. The personal income tax takes a huge bite out of any profit I make by hiring additional workers. If there is any costs associated to me from with hiring them (risk, effort) the taxes will distort my choice. Essentially what Luskin is suggesting with his example.

Why not look at some empirics? Princeton professor and Bush advisor Harvey Rosen has worked extensively with estimating the effects of small firm taxation after the Tax Reform Act of 1986. With Carroll, Holtz-Eakin and Rider he has written a host of influential papers on this, showing that entrepreneurs' personal income taxes significantly effect investment, labor supply and hiring decisions.

For example, they find that lowering the personal marginal tax rate of the entrepreneur by 10 percent “raises the mean probability of hiring workers by about 12 percent”. This was published in the Journal of Labor Economics already in 1999!

There is more modern research that shows that high income earners and the self-employed have large supply elasticity of labor. MIT and Berkley economist Grueber and Saez estimate that the supply elasticity of high earners is 0.57, three times that of low income earners.

Instead of discussing these and other results Frank tries to bully his readers into believing him “[the taxcuts] prompted a large group of Nobel laureates in economics to issue a statement last year condemning the administration” The Paper of Record neglects to mention that another large group of Noble laureates came out in support of the Tax cuts.


Bush is often seenas an unintelligent buffoon by those who consider themselves intellectuals. Certainly he doesn’t go around quoting Virgil or Livius, if that's your criteria. But his intuitive understanding of the role on economic incentives on the behavior of entrepreneurs and workers is quite impressive, extremely rare among politicians and sadly also among some economists (as illustrated above).

The President at least seems to understand two central economic aspects much of the educated left lacks in their mental world models: elasticities and incidence. Maybe they should read a couple of those introductory textbooks.

Comments


Andrew wrote:

Careful... if you start with reasonable assumptions about a firm's production function (say, Cobb-Douglass) and work out the simple math of profit maximization, you'll find that Frank is right -- a tax on profits has no impact on the amount of labor input used for the profit maximizing output.

That doesn't mean a tax on profits doesn't have other negative effects -- like reduced business savings and capital investment, etc. But Frank is right that all else constant it won't affect labor input per se.

Of course, the real problem with the whole game Frank (and the Bush administration) are playing is their focus on "jobs" rather than output. "Jobs" shouldn't be a focus of public policy, because (1) there is never a shortage of them since wages can adjust and (2) they aren't a final good we aim at. What we care about as economists should be overall wealth creation in society. Frank is correct in his analysis, but his focus on jobs is sort of beside the point.

-- July 9, 2005 2:46 AM


KipEsquire [TypeKey Profile Page] wrote:

Frank is also mistaken (lying?) about something else:

Grants to cash-starved state and local governments would have prevented layoffs of thousands of teachers and police officers.
State and local governments are awash in tax revenue. I'm also not aware of any pandemic of layoffs of teachers and police offciers spreading like wildfire across the country.

The problem at the state and local level is that (a) they're spending like drunken sailors and running up their deficits as a result, and (b) they're ignoring their defined-benefit pension obligations, which apprarently is a capital offense in the private sector but "no big deal" for politicians.

-- July 9, 2005 9:45 AM


Kevin Brancato [TypeKey Profile Page] wrote:

I think the use of Total Private Employment instead of the far more standard Total NonFarm Employment is a pretty sleazy tactic for Frank. I mean, all those fired police officers and teachers he bemoans don't even show up in his figures! But, wait, government employment went up. Uh, oh.

NSA - January

2001 Total Private Employment: 109680
2005 Total Private Employment: 108875

2001 Total NonFarm Employment: 130433
2005 Total NonFarm Employment: 130495

2001 Gov't Emp.: 20753
2005 Gov't Emp.: 21620

I'd look into whether this the first time that total private employment has dropped during a President's term if politicians could actually control the business cycle in a way that Frank implicitly suggests.

-- July 9, 2005 2:11 PM


Tino wrote:

Andrew:

I think you might have misunderstood one thing. We are *not* talking about a tax on profits, we are talking about a tax on the labor input of the entrepreneur. This is the tax bush cut.

Assume this entrepreneurs labor supply is elastic on after-tax income, and that she chooses both her level of labor output and how much outside labor she will hire (as complement to entrepreneurial effort, perfect complement if you want to make it simple). You will see that the demand for hiring outside labor will be a function of in part the entrepreneurs personal labor tax.

Now the second part I sort of agree with you. You could say that it won’t matter if the small firms hire the labor, if they don’t prices will adjust and someone else will. And if they hire more they are just taking them from other sectors. And I agree 100% that one of the biggest biases people have is not understanding that the labor market also adjusts.

Nevertheless there are 4 points here:

1. Frank is not right in his analyses. He uses bad economics to tell his readers that there is no intellectual basis for Bushes tax cut, which is just a lie.

2. The tax will distort the small business sector, one of the most important in the economy, reduce entrepreneurial effort and put some downward pressure on the wage rate.

3. I am not as sure here, but it doesn’t seem unreasonable to me that there are enough rigidities in the labor market to make punishing small firms increase natural unemployment.

4. Franks discussion is all in the short term, in which the market adjusts with quantity, not price. Not only theoretically but also empirically he is wrong, entrepreneurs personal labor tax do effect how much they hire.

-- July 9, 2005 4:51 PM


Tino wrote:

Kevin:

I want to understand why your non-seasonal data is a little different from those I find In my two links.


2001 Total NonFarm Employment: 130.018
2005 Total NonFarm Employment: 130.538


2001 Total Private Employment: 109.618
2005 Total Private Employment: 108.909

2001 Gov't Emp: 20.400
2005 Gov't Emp: 21.629

Just revisions or am I looking at the wrong figures?

-- July 9, 2005 5:26 PM


Andrew wrote:

Tino --

I don't want to give the impression that I'm defending Frank here, but I still think you've got the theory wrong about the impact of an income tax cut on small business hiring decisions.

I think the confusion is that you're treating a small business owner's effort as labor, and the profits as his or her wage. I don't see how to square that with the theory of the firm. Here's how I'd reason this out:

In the traditional theory, one scenario might go like this: Assume a firm is a price taker where capital input is constant, and so a firm faces a production function like:

Q = f(L) = L^.5

Now, the firm's objective is to maximize profits, where profit is:

P = p*L^.5 - w*L

where "w" is the wage of labor. In a sole proprietorship where the firm is run by one worker, that wage should be his or her opportunity cost.

Now, if you apply an income tax to this, you just get:

Ptax = (1-t)*p*L^.5 - (1-t)*w*L

where "t" is the tax rate. Now you can work out the math of maximizing the profit function here, but the end result is that the tax rate drops out of the algebra and you get the optimal labor input L is:

L = (p/(2w))^2

So the optimal labor input is unaffected by an income tax. It only depends on wage rates (which is the entrepreneur's opportunity cost in a one-person firm, which isn't affected by the income tax) and prices.

I'd be interested in seeing how your argument fits into this. Sorry for the long comment!

-- July 9, 2005 8:03 PM


Kevin Brancato [TypeKey Profile Page] wrote:

Tino,

I pulled up the private and nonfarm data using the BLS' Most Requested series, and used the series report of CEU9000000001 for the gov't data. (I just checked again, and my figures are what they are).

You pulled up the original press release for both 1/2001 and 1/2005, however the data for each of those months were revised (slightly) twice over the two months after their initial releases. There could be other revisions later, but I don't know how those are put into effect...

-- July 9, 2005 9:39 PM


Tino wrote:

Within the model you are right, but the framework above is not at all suitable for the question at hand.

You are only looking at the firm’s decision, and ignoring the workers. Of course GM doesn’t care what share of the wages they pay go to taxes, they hire the same amount of workers. But the workers decision IS effected, with them supplying less labor.

More importantly the entrepreneur is not simply supplying homogenous labor into his firm as you have assumed. This may be true in some situation (say cabdrivers), but certainly not in general. Your assumption would make it impossible to understand what small firms are and why their owners behave as they do, such as supply all of their labor into their own firm, not diversify capital, etc.

It is more reasonable to the entrepreneur (owner-manger-worker-innovator) as doing something conceptually different than the homogenous worker. I will try to give you a simple example later.

Thank you Kevin, next time I will look at the series you used.

-- July 9, 2005 9:46 PM


AppliedH wrote:

(1) The after-tax marginal costs for labor and capital goods are not equal under our tax code and employment and labor laws. They never have been.

(2) The labor elasticity for entrepreneurs is minimal. We are already working flat out because we enjoy it. We have also read Adam Smith. Growth allows us to have more fun because we can increase specialization and hire even more people who are smarter than we are.

I would not presume to tell you what the theory of labor economics says, but I can tell you that your assumptions about marginal labor costs are flawed - at least as measured against present reality. Right now for those of us in California wages are not even the most significant added expense from hiring a new worker. Because of the tiered rating and regulatory threshold for workers compensation insurance, equal employment regulation, paid and unpaid leave, maturnity leave, etc., adding a single worker will usually result in increased charges for ALL employees that exceed the payroll cost of the new worker. These increased charges are also "sticky". They persist even after the employee is laid off. On top of those regulatory costs are the increased marginal taxes to be paid if the employee is, in fact, profitable. Since the tax code - both pre and post-Bush - has steeply marginal tax burdens because of the stepped progressive rate structures of both personal and corporate income taxes, a before-tax profitable new employee may, in fact, be unprofitable after taxes. Investments in production machinery and IT carry few, if any, of these marginal costs. On the contrary, they usually offer opportunities for decreased marginal taxes since they allow us to use depreciation and inventory write-downs to trade nominal taxable profits for after-tax cash flows.

-- July 10, 2005 12:39 AM


Tino wrote:

AppliedH

I am sorry but you are wrong, perhaps because you have misunderstood the discussion.

The elasticity of entrepreneurs is NOT a theoretical question, it is an empirical one. And empirically this elasticity is very high, as two of the links I provided suggested (there are plenty of others studies I have seen that show the same). Do you have sources that have conflicting results?

Remember we are not talking about the taxes on the people the proprietor hires, but his own taxes.

I don’t know why you are bringing in capital goods, which were not discussed here. We are just talking about the incentive to start new firms and expand existing one from the perspective of the worker/manager. Would the average (actually the marginal) entrepreneur be more or less likely to expand his firm if he knows the government takes a larger chunk of the possible eventual profits?

“Since the tax code - both pre and post-Bush - has steeply marginal tax burdens because of the stepped progressive rate structures of both personal and corporate income taxes, a before-tax profitable new employee may, in fact, be unprofitable after taxes.”

Yet another economical reason to reduce taxes, as Bush did.

“ We are already working flat out because we enjoy it”

This is a common economical fallacy, confusing yourself with the marginal person. I am sure there are plenty of people that would work 80 hours a week even if they were taxes 75% (as entrepreneurs would be taxes in Sweden if they didn’t cheat), maybe you are one of them.

But most people would be less likely to exhort efforts if they wouldn’t get anything out of it. Which is one reason there are so much fewer entrepreneurs (per capita) in Scandinavia and France than in the US. Or they would spend much of their time and effort evading taxes (one reason the 1986 tax cut was so successful).

By the way. If you believe in the “enjoyment” theory of entrepreneurship you should support the tax cuts even more. Here the entrepreneur doesn’t care about his private wealth, and just pours everything into the company. If you cut his taxes he would have more money to invest.

-- July 10, 2005 7:14 PM


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