On Sun, Jan 26, 2003 at 01:20:31PM -0600, Dan Minette wrote:
> The Federal reserve has just issued its latest report on net worth in 2001,
> and the distribution thereof.  Not unexpectedly, the tend of wealth
> concentration continues.  The top 10% now has  80.7% of total net worth in
> the United states, up from 78.9% in '92.  The bottom 50% now has 1.3%
> compared with 1.5% in '92.  The top 25% owns 93.9%, compared with in 92.7
> in 92; while the bottom 75% owns 6.1% compared with 7.3% in '92.
> 
> Net worth, BTW, includes the value of one's home-mortgage. 

Do you mean net worth includes the equity one has in one's home? It
doesn't seem to make sense to add the mortgage liability as positive in
net worth -- net worth would be assets minus liabilities.

> So, Bush unvails a plan to focus tax cuts on dividends, thus
> preferentially cutting the taxes of those who already are the most
> wealthy.  The logical conclusion is that he thinks the trend of
> concentration of wealth is a good thing.  I don't.  Does anyone else
> agree with Bush?

It is a tough question, obviously, and not black and white. I think it
makes sense for those who most efficiently allocate capital to have more
capital under their control, since it will tend to benefit everyone in
the long run. But are the majority of the people with the capital these
days doing a good job of efficiently allocating it? I'm not sure, but
anecdotal evidence appears to be negative. Certainly many corporate
execs and board members are not doing a good job. And what about
private companies? I've worked for two start-up fiber optics components
companies, so I have had some contact with venture capitalists and
investment bankers, and I haven't been impressed with their capital
allocation skills either.

But there are a few good, and wealthy, capitcal allocators. If more
"top 10%" people ran their businesses and their investments like Warren
Buffett, then I would have no problem at all with the distribution
of wealth. If you aren't familiar with Buffett's philosophy, I will
summarize it by saying that he uses "common sense" about people and
life to locate and promote efficiency in business, but he does not
let the pursuit of profit override his sense of ethics [1]. So, the
solution to America's problems is obvious -- Warren Buffett for
President. Unfortunately, I don't think he'd take the job [2].

If we can't count on the "top 10%" to efficiently allocate our capital,
then we should divide it evenly, right? Well, Dave Berry's quote
notwithstanding [3], I don't know that if the "bottom 50%" had more
of the wealth that it would be used more efficiently. One only has to
look around to see so many people buying lottery tickets, cigarettes,
alcohol, latest fashion fads, etc. rather than saving money or investing
for the future. Not that saving is a panacea either, just look at Japan
whose economy has been in the doldrums for years, but they have a high
personal savings rate, and if Americans started saving significantly
now, there could be other problems. [4]

If we don't the most efficient way to allocate the capital among
everyone, then what should we do? I think we should fix inefficiencies
in the system where we find them. As for the dividend taxation question,
I do think there is an inefficiency in the system. Because dividends
are taxed at a higher rate than capital gains, corporations are at a
disincentive to issue dividends. But many, many corporations don't
invest the money NOT paid out as dividends efficiently, even though
they claim their acquisitions and share buybacks are increasing
shareholder value, they rarely are. Mostly, they increase the empire of
the executives at the expense of the shareholders, or worse, sometimes
the money goes directly into the executives pockets instead of the
shareholders. This is not efficient.

But I don't think eliminating or reducing dividend income tax is
the way to go. It certainly doesn't benefit the large number of
people who hold stocks in tax-deferred accounts. And the tax law is
already an inefficient mess: it needs to be simplified, not made
more complicated. Between corporate tax laws, municipal bonds, two
types of IRA's, 401(k)'s, Keogh's, alternative minimum tax, social
security, and stock options it seems a real mess.  Let's not make it
more complicated. I think the best solution would be to eliminate all
corporate taxes, and tax the wealth at the regular income tax rate when
it is distributed to shareholders by either dividends or capital gains.
But this is probably too redical to have a chance of passing. A more
likely to succeed approach might be to allow corporations to deduct from
their taxes all dividends distributed, while having dividends continue
to be taxed as income when received by individuals. This removes the
disincentive for corporations to inefficiently hold on to cash earnings,
and it doesn't complicate the individual tax code. And while we're at
it, pass some regulation to give shareholders more control over the
corporations they own.

By the way, another tax issue that doesn't seem to get much complaint
but has always seemed inefficient to me is the mortgage interest
deduction. Why should someone who can afford a down payment on a home
get a perk while the poor person who can only rent does not? Government
encouraging home ownership, pashaw! If that was the main goal, then the
money could be better spent funding the various FHA programs for first
time home buyers. The mortgage interest deduction mainly helps middle
class homeowners afford a slightly more expensive home, as far as I can
tell.  If you must give a tax deduction for shelter, why not give it to
low income renters so they can get out of the trap of paying their money
to wealthy landLORDs :-) and become the lord of their own manor?






[1] Buffett's letters to Berkshire Hathaway shareholders are full of
anecdotes and pithy expressions of his ideas. You can read them at
http://www.berkshirehathaway.com/letters/letters.html, also collected
in book form, _The Essays of Warren Buffett_ edited by Lawrence
A. Cunningham

[2] Buffett would probably say something like, "when a management with a
reputation for brilliance tackles a business with a reputation for bad
economics, it is the reputation of the business that remains intact"

[3] See, when the GOVERNMENT spends money, it creates jobs; whereas when
the money is left in the hands of TAXPAYERS, God only knows what they do
with it. Bake it into pies, probably. Anything to avoid creating jobs.
--Dave Barry

[4] http://www.efficientfrontier.com/ef/103/hell4.htm : interesting
article discussing how saving actually becomes a competition in a simple
economy, but it may be too simplified to apply to a complex economy



-- 
"Erik Reuter" <[EMAIL PROTECTED]>       http://www.erikreuter.net/
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