1040The Tax Policy Center has a nice breakdown of the tax cuts in the stimulus bill. Not great grades, I must admit. The biggest let-down for me is the “Making Work Pay” tax credit, even though the TPC gives it a B+. Personally, I would have preferred a lump-sum check. Now how am I going to justify that smart phone I was thinking about buying? It turns out that the $400 per individual and $800 per family will be allocated by reducing the amount of withholding on each paycheck over an entire year. According to the TPC, the money is more likely to be spent rather than saved as a result, thus adding to the tax cut’s stimulative effect.

I suppose the reasoning is: if you’re not even noticing the extra $15 you’re receiving in your paycheck, you’ll probably spend it without noticing. On the other hand, if you have some credit card debt or you’re concerned about saving money, a check for $400 will definitely not be spent. And, this may indeed have been what the administration was thinking in spreading the $400 out for the whole year. Here’s an interesting analysis from the New Yorker:

You might think that handing people a big chunk of change is a perfect way to get them to spend it. But it isn’t, because people don’t treat all windfalls as found money. Instead, in the words of the behavioral economist Richard Thaler, people put different windfalls in different “mental accounts,” which in turn influences what they do with the money. Where the money comes from can have a big impact on whether people spend it or save it: casino winnings are more likely to be spent than, say, money from an inheritance. The framing of a windfall is important, too: a recent study by the business professors Nicholas Epley and Ayelet Gneezy showed that when a tax rebate was presented as a bonus it was more likely to be spent than when it was presented as a refund. And the size of the windfall matters a lot: the bigger the windfall the more likely it is to be saved.

I was prepared to spend a lump-sum, but maybe most Americans would have saved that money with the economy so shaky and the danger of unemployment in everyone’s mind. It’s a lot harder to be disciplined enough to save an extra $30 a month than it is to save a single check worth $400.