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Harry Hillman Chartrand, PhD

©

Cultural Economist & Publisher

Compiler Press

Chief Economist

Cultural Econometrics

h.h.chartrand@compilerpress.ca

215 Lake Crescent

Saskatoon, Saskatchewan

Canada, S7H 3A1
Tele/Fax
306-244-6945

Curriculum Vitae

 

Launched  1998

 

 

Macroeconomics

4.0 Public Policy

4.1 Fiscal Policy

4.1.0 Preamble: Economics of Democracy                                                        

Keynes believed that the business cycle reflected the fickle 'animal spirits' of investors alternating between Fear & Greed.  He called on Government to compensate for these mood swings relying on 'the multiplier'.   But how stable is the mood of Government?  Can it be relied upon to make sober, sensible decisions?  Is it, in turn, subject to 'animal spirits'?

There are three actors in the economics of democracy: voters, politicians and bureaucrats.  Each has its own 'objective function' which its strives to maximize subject to constraint.  Ideologically every polity can be characterized by colours in two dimensions.  Horizontally, there are Blues - conservatives, monarchists, fascists, etc. and then there are Reds - liberals, social democrats, communists, etc..  Vertically there are Browns - techies, engineers, mechanists, etc. and, then there are Greens - ecologists, nature lovers, romantics, etc.  One can thus have Red Greens (Green Peace) as well as Blue Greens (Sierra Club); Red Browns (Communist apparatchiks and nomenclatura) and Blue Browns (Nazis technicians 'just following orders').  At the extreme, one can also have Blue Reds when far Left (e.g., the Party as vanguard of the revolution) turns into far Right (e.g., the dictatorship of the proletariat) or vice versa.

Voters are subject to 'rational apathy'. 

Politicians are subject to 'the impossibility theorem'. 

Bureaucrats are subject to the three laws of Technocracy:

1st Law: Confuse & Conquer!

2nd Law: What we don't know won't hurt us!

3rd Law: When in doubt, privatize!

(a) Purpose 

Until the Keynesian Revolution of the 1930’s (put into motion by the political impact of the Great Depression), the almost exclusive fiscal concern of Government in ‘liberal democracies’ of the West was financing and fulfilling ‘political’ objectives – domestic and geopolitical. Overall, or ‘macroeconomic’ performance was a given, not an end or objective to be pursued. The market would ‘self-adjust’ and Government would hold on as ‘bust’ turned into ‘boom’ and then into ‘bust’ again riding the tail of the dragon. People would suffer or prosper according to the timing and dictates of market prices with little if any assistance from Government 

The Classical and Neo-Classical Periods of economic history thus reversed Mercantilism that had preceded them. From an economy as a Crown Privilege to be used, regulated and controlled by the whim and passion of a moody Prince, the economy became forbidden territory into which a democratic, liberal government dare not tread. In summary, the progress of Classical and Neoclassical Political Economy was the withdrawal of the State from the economy with the notable exception at the beginning of the 20th century of anti-trust or anti-combines policy – breaking up trusts and monopolies that, like Government itself, could corrupt perfect competition and foreclose a ‘just price’ in individual markets. As for the economy as a whole, the rationale was governmental non-interference. 

An important political boost to this rationale was provided by the rise of socialist and communist political power. With the defeat of Napoleon III in 1870 by Germany, civil war broke out in France between liberal democrats (Republicans) and the Paris Commune (Communists). Socialist and communist thought argued that the answer to the arbitrariness of both Princes and Prices was - more or less - public ownership of the economy in the name of the people. Paris burned and laissez-faire capitalism, more or less, triumphed. France remains, however, much more prone to Government economic interference than Anglo-American cultures. This fear of public ownership was re-ignited and then made real with the Russian Revolution of 1917 and the subsequent Civil War that ending 1921 with ‘Communist’ victory. 

Since Keynes, however, macroeconomic performance (including economic growth and price stability) has become an essential, if still secondary, policy objective of the modern State. The business cycle has, to a degree, been usurped by a public policy cycle. Enormous deficit spending during the 1960’s through 1970s was followed by increasingly strict ‘deficit and debt’ reduction, downsizing of the public sector during the 1980s and 1990s with ‘surplus’ spending beginning a new public policy phase in the early 2000s. 

It can, however, be argued that the hard lessons learned in the 1930s were not forgotten even at the height of the ‘neo-conservative’ (so-called in the English speaking world) or ‘neo-liberal' (so-called in France and most of continental Europe) political movement of the 1980s and early to late 1990s. The ship of state continued its course towards a ‘welfare state’ in which Government has a legitimate role to play in the social and economic development of the nation (see: Government by Moonlight). The difference is that many functions assumed by Government between the 1930s and 1970s have been downloaded to smaller ‘private’ or semi-private vessels. Overall culture, education, employment, the environment, health care and welfare (or ‘workfare’) of society and its members as well as economic growth and price stability remain responsibilities of the post-modern Nation State. Such responsibilities are, if anything, taking on even greater importance as ‘competitive factors’ in the emerging global economy emerges. The only questions remaining are: who should deliver such services – Government, the profit or the nonprofit sector and how should delivery be monitored? The services, however, must be delivered in an equitable manner with citizens protected by a ‘social safety net’ that varies between States but is present, nonetheless, in all, even the most capitalist – the United States of America. 

One of the ironies accompanying the ascendance of macroeconomic objectives by politically elected Government is that until the 1970s most universities in North America, and the English-speaking world in general, did not have ‘departments of economics’. Rather, the more usual disciplinary designation was “political economics”. But just as the legitimacy of Government’s role in macroeconomics affairs reached a zenith not seen since the Mercantilist Period of economic history, such departments split into separate and distinct Departments of Economics and Political Science. 

The fiscal policy process is as much cultural as economic, that is, it is a cultural economic phenomenon. The USA budgeting process (dominated by the legislative branch) is very different from that of Canada that is different from the United Kingdom (both dominated by the Executive Branch) that is different from France that is different from Germany, etc.  Each country even has its own distinct rituals and traditions associated with the fiscal policy process. For example, in Canada the Minister of Finance is expected to wear a pair of new shoes while in Britain the Chancellor of the Exchequer is to use an old beaten up briefcase to present the budget to the British House of Commons.  Accordingly, what follows applies only in Canada. It is extracted from my longer paper: A Radical Analysis of 'Personal' Taxation.

 

(i) Assumptions 

I begin with five assumptions about the Canadian budgetary purpose. First, there are two sides to the coin of fiscal policy – pleasure and pain. The pleasure (including relief from pain) flows from spending public monies – fiscal policy.  Pain flows from collecting private monies to pay for public spending – tax policy. Like carrot and stick, a democratic government-of-the-day uses public finance to adjust, adapt and evolve society and the economy towards its ‘ideological’ goals and objectives that extend above and beyond macroeconomic growth and price stability. 

Second, the only way to gain more pleasure without more pain is through a growing economy.  In the long run, however, a growing economy can be maintained only if public finance does not “kill the goose that lays the golden egg”. 

Third, rational citizens will do their best – in or out of a growing economy - to minimize their pain and maximize their pleasure through lobbying, protests and voting. 

Fourth, in their annual budgets, federal, provincial and local governments flip the coin seeking a politically workable, socially desirable, balance between the ‘heads-I-win’ and ‘tails-you-lose’ of public finance. 

Fifth, the game of public finance is worth playing, at a minimum, because of ‘market failure’, that is: 

·         there are some goods and services (public goods) essential to modern life that cannot be produced by the private sector, e.g. municipal bridges and roads, compulsory mass education, contagious disease immunization, national defense, etc.; and, 

·         perfect competition is not common in the ‘real world’. Usually some players in the economy (typically a small group or oligopoly) exercise market power over the price and quantity of goods and services available to consumers. The existence of such ‘market power’ justifies a public response including spending, e.g. funding anti-combines agencies, and, taxation. 

 

(ii) Ground Rules

Beyond the constitutional reality that public finance is conducted in the name of Her Majesty in right of Canada and in Her right of each of the ten Provinces, there are five ‘ground rules’ for this annual coin toss: 
   
     (i) the Constitution establishes, in broad terms - subject to varying interpretation: 

· on what federal and provincial governments can spend; 

· by what means they can raise public monies; and, · in subordinating local to provincial government; 

(ii) three legal systems interactively define persons, property and taxation in Canada: 

· criminal law, the prerogative of the federal government but with administration shared by the Provinces; · 

· civil law, essentially the responsibility of the Provinces with Quebec being the extreme case governed by a variation of the European Civil Code rather than Anglo-American Common Law as in other Provinces, e.g. torts (non-contractual damages) based on precedent (Common Law) rather than principle (Civil Code); and, 

· tax law, a shared responsibility of the federal and provincial governments; 

(iii) the federal government ‘owns’ the coin through the Bank of Canada and influences its value through exclusive control of monetary policy; 

(iv) the federal government can define and redefine what are legitimate sources of public monies, e.g. income tax introduced during WWI as a ‘temporary’ war measures act, and, the 1970 amendment to the Criminal Code permitting lotteries (gaming in general including ‘video lottery terminals’ or slot machines) to become an increasingly significant source of public monies for the Provinces; and, 

(v) the federal government indirectly influences settlement of public finance disputes with citizens and the Provinces through its prerogative of appointment to the Federal (formerly the Exchequer Court) and the Supreme Courts of Canada. 

(iii) Putting the Question 

Subject to these ground rules, each senior level of government (federal and provincial governments) annually put the following ‘pleasure’ questions to the people: 

· who or what will enjoy public funding: the poor and needy; the average citizen; the corporate citizen; city or rural dwellers; foreigners, i.e. foreign aid; and/or, abstract policy categories such as education, the environment, health care, protection of persons and property, etc; 

· what pleasures will they enjoy, e.g. direct dollars in the pocket (grants in aid), civil service employment, public infrastructure and essential services, investment and/or loans in support of private and/or semi-private ventures, and/or relief from taxation e.g. tax expenditures including refundable and nonrefundable tax credits; 

· how much pleasure will be allowed, e.g. marginal or significant to the life of citizens – corporate or individual; and, 

· when will the pleasure be provided, e.g. weekly, monthly, quarterly, annually? 

Similarly, each government annually puts the following questions about the pain of public finance - direct and indirect, ‘near’ and ‘voluntary’ taxes - to the people: 

· who will suffer so they and/or others may ultimately enjoy the pleasures of public spending; 

· what forms of pain must citizens endure, e.g. corporate, excise, income, near taxes (e.g. fees-for-service), sales and/or voluntary (e.g. lotteries) taxes; 

· how much pain from any one and/or all taxes - should one person or any ‘class’ of taxpayers bare (tax burden); 

· when and by what means should they suffer, e.g., monthly, point-of-sale, quarterly and/or withholding-at-source; and,

· at what threshold should the quality and/or quantity of pain change or stop, i.e. what are the tax brackets?

 

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