UPSC MainsECONOMICS-PAPER-I202110 Marks150 Words
Q5.

The slope of the IS schedule will become steeper if the government reduces the rate of proportional tax but will not change at all if the government reduces the level of a lump sum tax. True or false? Explain.

How to Approach

This question tests understanding of the IS curve and the impact of fiscal policy changes on its slope. The key is to understand how tax rates affect the multiplier and, consequently, the responsiveness of income to changes in interest rates. The answer should explain the difference between proportional and lump-sum taxes, and their respective effects on the multiplier. A clear explanation of the relationship between the multiplier and the slope of the IS curve is crucial. The structure will be: Introduction defining IS curve, explanation of proportional vs. lump-sum taxes, impact on the multiplier, and finally, the effect on the IS curve slope.

Model Answer

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Introduction

The Investment-Savings (IS) schedule represents the combinations of interest rates and levels of national income where the goods market is in equilibrium. Its slope indicates the sensitivity of investment to changes in the interest rate, and is inversely related to the size of the multiplier. Fiscal policy, particularly changes in taxation, significantly influences the multiplier and, therefore, the slope of the IS curve. The question posits a relationship between changes in proportional and lump-sum taxes and the IS curve’s slope, which requires a detailed examination of their respective impacts on aggregate demand.

Understanding the IS Curve and the Multiplier

The IS curve is downward sloping because a lower interest rate encourages investment, leading to higher aggregate demand and thus, a higher level of equilibrium income. The slope of the IS curve is determined by the marginal propensity to invest (MPI) and the marginal propensity to save (MPS). A larger MPI relative to MPS results in a flatter IS curve, indicating a greater responsiveness of income to interest rate changes. This responsiveness is directly linked to the size of the multiplier.

Proportional vs. Lump-Sum Taxes

Proportional tax is a tax levied at a constant rate on income, meaning the tax amount increases with income. Lump-sum tax, on the other hand, is a fixed amount of tax levied irrespective of income. The key difference lies in their impact on disposable income and, consequently, on aggregate demand.

Impact on the Multiplier

The multiplier (k) is calculated as 1/(1-MPC), where MPC is the marginal propensity to consume. Taxes reduce disposable income and, therefore, consumption.

  • Proportional Tax: A reduction in the proportional tax rate increases disposable income by a larger percentage at higher income levels. This boosts consumption and increases the MPC, leading to a higher multiplier. A higher multiplier makes the IS curve flatter (steeper slope).
  • Lump-Sum Tax: A reduction in a lump-sum tax increases disposable income by a fixed amount, regardless of income level. This leads to a parallel upward shift of the IS curve, but does *not* change the slope of the IS curve. The MPC is unaffected, and therefore, the multiplier remains constant.

Mathematical Representation

Let's consider a simple Keynesian model:

Y = C + I + G

C = a + b(Y - T)

Where:

  • Y = National Income
  • C = Consumption
  • I = Investment
  • G = Government Spending
  • T = Taxes
  • a = Autonomous Consumption
  • b = MPC

If T is a proportional tax (T = tY), reducing 't' increases the MPC and thus the multiplier. If T is a lump-sum tax, reducing it simply shifts the consumption function upwards without altering the MPC.

The Statement: True or False?

The statement "The slope of the IS schedule will become steeper if the government reduces the rate of proportional tax but will not change at all if the government reduces the level of a lump sum tax" is TRUE. As explained above, a reduction in the proportional tax rate increases the multiplier, making the IS curve flatter (steeper slope). Conversely, a reduction in a lump-sum tax only shifts the IS curve without altering its slope.

Conclusion

In conclusion, the impact of fiscal policy on the IS curve’s slope hinges on the type of tax altered. Reducing proportional taxes influences the multiplier, leading to a flatter IS curve, while reducing lump-sum taxes merely shifts the curve without affecting its slope. Understanding this distinction is crucial for effective macroeconomic policy design, as it determines the responsiveness of output to changes in monetary policy and overall economic conditions.

Answer Length

This is a comprehensive model answer for learning purposes and may exceed the word limit. In the exam, always adhere to the prescribed word count.

Additional Resources

Key Definitions

IS Curve
The IS curve represents all combinations of interest rates and output levels where the goods market is in equilibrium. It shows the inverse relationship between interest rates and output.
Multiplier Effect
The multiplier effect refers to the magnified impact of an initial change in spending (autonomous expenditure) on overall national income. It arises because the initial spending creates income for others, who then spend a portion of that income, and so on.

Key Statistics

India's fiscal deficit was 5.9% of GDP in FY23 (provisional), according to the Controller General of Accounts.

Source: Controller General of Accounts, Government of India (2023)

India's tax-to-GDP ratio was approximately 11.8% in FY22, lower than the average for OECD countries (around 33.5%).

Source: Economic Survey 2022-23

Examples

US Tax Cuts of 2017

The Tax Cuts and Jobs Act of 2017 in the US significantly reduced the corporate tax rate (a proportional tax). This led to increased investment and economic growth, demonstrating the impact of proportional tax cuts on aggregate demand.

Frequently Asked Questions

What is the difference between the IS curve and the LM curve?

The IS curve represents equilibrium in the goods market, while the LM curve represents equilibrium in the money market. Their intersection determines the equilibrium interest rate and output level in the economy.

Topics Covered

EconomicsMacroeconomicsFiscal PolicyIS CurveFiscal PolicyTaxation