Essay 5:


The Marginal Efficiency of Capital

Edward Renshaw
Professor of Economics
State University of New York at Albany

The notion that there is an inverse relationship between investment and the rate of interest is an old idea that was extensively discussed by Fisher in (1907 and 1930) before it was incorporated into the General Theory by Keynes and made a central part of the IS-LM framework by Hicks. One of the problems with interest rates, from a modeling perspective, is that they seem to explain either too much or too little with regard to what has happened to the U.S. economy.

The epitome of a model that probably explains too much is the prime rate formula invented by the Center for International Business Cycle Research. They has found that the duration of post World War II expansions in economic activity have been about equal to 15 months plus 1.57 times the monthly lag for a secular rise in the prime rate after months containing an NBER trough in business activity. See Table 5.1.

Why this formula worked so well from 1945-90, is mystery. One would hope that it doesn't represent an immutable law of nature and that the current business expansion won't come to an end in January 1997. Even if it were to break down and greatly underestimate the staying power of this business expansion, however, the CIBCR formula could still serve a useful purpose in providing a time tested standard with which to assess the success of the Fed's efforts to prevent an acceleration of the inflation rate without tipping the economy into another recession.

Verifying an inverse relationship between investment and changes in interest rates, though, has turned out to be a frustrating endeavor-- especially with regard to expenditures for new plant and equipment by private sector business enterprises.

In their (1970) attempt to develop "A Monetarist Model for Economic Stabilization"--what is often referred to as the St. Louis model--Andersen and Carlson do have an equation that endeavors to explain the yield on Aa corporate bonds but do not include an investment function in their model.

In (1984) Ray Fair, a professor at Yale University, documented a small scale econometric forecasting model that has been quite successful at predicting year-year changes in real GNP. The Fair model does have an equation for plant and equipment. His list of explanatory variables, however, doesn't contain an interest rate.

In staff paper 44, documenting the 1985 Version of BEA's quarterly econometric model of the U.S. economy, it is lamented that "despite a strenuous effort to include a cost-of-capital expression, only a simple accelerator model could be developed" to explain fixed nonresidential investment.

It has been reported that DRI's 1990 equation for nonauto/non office equipment has no interest rate variable and depends only on very long lags in output and the rental price of equipment (Mosser 1992).

When the error terms for the accelerator model in Table 4.1 of Essay 4 are correlated with the average prime rate and the year-year growth rates for the consumer price index one obtains a slightly positive relationship for the prime rate during the 1960-94 period rather than the inverse relationship that one would expect on the basis of economic theory.

In this model the growth facilitating and cyclical dynamics of the investment process may be swamping and hiding any rational propensity to invest more when interest rates decline. Once it becomes clear that the economy has entered a recession credit rationing and the fear of bankruptcy may prevent many firms from taking advantage of lower interest rates.

When the economy begins to recover from a recession and interest rates begin to rise, business enterprises may rush in to acquire new plant and equipment to avoid bottle necks and a possible loss of sales to their competitors. History would suggest, in any event, that it can take a long time for a gradual increase in the prime rate, which is closely linked to federal funds rate, to slow an upsurge in investment spending to a more sustainable pace.

Economists are very fond of the equilibrium values implied by simultaneous equations such as those representing demand and supply. To identify the slope coefficients for such curves one needs independent shifts in the two curves. When a marginal efficiency of capital equation is combined with a Keynesian multiplier equation to obtain an "IS" curve the identification of a negatively sloping IS curve, with respect to changes in the interest rate, may be obscured to a considerable extent by offsetting shifts in the "LM" curve. The Fed's policy of "leaning against the wind", so-to-speak, may be one of the reasons why interest rates have added little additional explanatory power to equations that endeavor to explain investment behavior.

Another reason economic model builders have not had much luck at verifying an inverse relationship between investment and the behavior of interest rates, perhaps, is that the writers of most economic text books have been remiss about informing their students how interest rates can be used to help evaluate a chain of replacements.

Optimal Replacement and the Marginal Efficiency of Capital

Since the publication of Hotelling's paper on depreciation in 1925, it has been taken for granted by most theorists that the appropriate criterion for choosing between investment projects is maximizing the present value of a firm's net revenue. If output is presumed to be optimal in all future periods, this is equivalent to minimizing the present value of all future costs associated with a chain of capital replacements (Smith 1961, p. 161).

An assumption that is often made by investment analysts in order to simplify the process of estimating an optimum replacement interval is that operating expenses will increase with the age of equipment, on the average, by a constant amount per period. The hypothesis that a machine can be expected to accumulate "operating inferiority" at a constant rate over its service life was first advanced by George Terborgh in a Dynamic Equipment Policy. By operating inferiority, Terborgh was referring to both the opportunity costs associated with technological advance and the more direct costs resulting from physical deterioration with respect to age and use.

If a machine is expected to produce a constant volume of output over its service life and if operating costs attributable to obsolescence and age are assumed to increase at the end of each period by the dollar amount, $, one can easily solve for the optimum life or replacement interval, N--given a particular before (income)-tax cost of capital or discount rate--by dividing $ into the acquisition cost of new equipment, C, minus its expected salvage value, V, and looking up the resulting annuity factor, k, in a gradient annuity table.

       (C - V)/$ = k                            (1)

A simple gradient annuity or declining balance saving series that assumes a constant rate of output can be constructed from scratch by taking a running sum of the discount factors in the columns of a standard present worth of an annuity table. See Table 5.2. The optimum replacement interval for any discount rate is simply the number of years or periods associated with the present value factor, k.

Consider the case of a truck that costs $20,000 and is not expected to have any salvage value. If operating costs amount to $5,000 the first year and are expected to increase $400 per year, one can use equation (1) to determine that: k = $20,000/$400 = 50. If the cost of capital is 15 percent one can then use Table 5.2 to quickly determine that the optimum replacement interval is a little over 13 years. If the cost of capital were eleven percent it would only be about 12 years. For a truck that lasts 13 years the average acquisition cost per year will be: C/N = $20,000/13 = $1,538. If the truck is replaced every 12 years the average cost of new equipment will be $20,000/12 = $1,667. With these numbers one can construct a longer run equilibrium marginal efficiency of capital schedule and determine that the interest rate elasticity of demand for replacement trucks is about - .3 when easier monetary policy lowers the perceived cost of capital from 15 to eleven percent.

The more important conclusion to be derived from this exercise and numerous efforts to establish a negative relationship between investment by business enterprises and the interest rate is that the marginal efficiency of capital function is probably not very elastic, even in the long run, as far as equipment is concerned. This type of investment function, in any event, helps to confirm the Keynesian notion of a relatively steep marginal efficiency of capital function which in turn will produce a steep IS curve when the investment function is substituted into the multiplier equation.

References

Andersen, L. and K. Carlson (1970). "A Monetarist Model for Economic Stabilization," Federal Reserve Bank of St. Louis, Review, April.

Fair, Ray (1984). Specification, Estimation, and Analysis of Macroeconometric Models(Cambridge, MA: Harvard University Press).

Fisher, I. (1907). The Rate of Interest(New York: Macmillan).

----, (1930). The Theory of Interest(New York: Macmillan).

Hicks, John R (1937). "Mr Keynes and the Classics: A Suggested Interpretation," Econometrica, vol. 5, no. 2, 147-159.

Hotelling, Harold (1925). "A General Mathematical Theory of Depreciation," Journal of the American Statistical Association, September.

Mosser, P. (1992). "Changes in Monetary Policy Effectiveness: Evidence from Large Macroeconometric Models," Federal Reserve bank of New York Quarterly Review, Spring, p. 42.

Renshaw, Edward (1976). Capital Budgeting and Economic Theory(Morristown, N.J.: General Learning Press).

Smith, Vernon (1961). Investment and Production(Cambridge, MA: Harvard University Press).

Terborgh, George (1949). Dynamic Equipment Policy(New York: McGraw-Hill).


Table 5.1

Using the CIBCR Prime Rate Formula to Predict the Duration of Business Expansions.

                                                                     

       Date of                    Duration of Business Expansion   Actual
---------------------    Lag in   ------------------------------   Minus
  NBER     Prime Rate  Months for     Predicted      Actual      Predicted
 Trough     Trough     Prime Rate     --------in Months------    Duration
   (1)        (2)        (3)             (4)n          (5)         (6)n

Oct. 1945  Nov. 1947      25              54            37         -17

Oct. 1949  Aug. 1950      10              31            45          14*

May  1954  July 1955      14              37            39           2

Apr. 1958  Aug. 1958       4              21            24           3

Feb. 1961  Nov. 1965      57             104           106           2*

Nov. 1970  Mar. 1972      16              40            36         - 4

Mar. 1975  Apr. 1977      25              54            58           4

July 1980  Aug 1980        1              17            12         - 5

Nov. 1982  Mar. 1987      52              97            92         - 5

Mar. 1991  Feb. 1994      35              70                         ?

(4)n. The predicted duration of the business expansion is equal to 15 months plus 1.57 times the monthly lag for the prime rate in column (1). This formula was developed at the Columbia University's Center for International Business Cycle Research under the direction of its Director, Geoffrey Moore, and widely publicized by Lindley Clark in "A Slump Predictor Clinton Should Love," The Wall Street Journal, December 28, 1993, p. A10.

(6)n. Column (5) minus column (4).

Source of basic data: The Federal Reserve Bulletin.

*Business expansions which may have been prolonged by wars.


Table 5.2

The Present Value of a Gradient Annuity or Declining Balance Saving Series

                                                                     

N       3%        5%        7%        9%       11%       13%        15%

 1    0.9709    0.9524    0.9346    0.9174    0.9009    0.8850    0.8696
 2    2.8843    2.8118    2.7426    2.6765    2.6134    2.5531    2.4953
 3    5.7130    5.5350    5.3669    5.2078    5.0571    4.9142    4.7785
 4    9.4301    9.0810    8.7541    8.4476    8.1596    7.8887    7.6335
 5   14.0098   13.4105   12.8543   12.3372   11.8555   11.4059   10.9856

 6   19.4270   18.4862   17.6209   16.8231   16.0860   15.4035   14.7701
 7   25.6572   24.2725   23.0102   21.8561   20.7982   19.8261   18.9305
 8   32.6769   30.7357   28.9815   27.3909   25.9443   24.6248   23.4179
 9   40.4630   37.8436   35.4967   33.3861   31.4814   29.7565   28.1894
10   48.9932   45.5653   42.5203   39.8038   37.3706   35.1827   33.2082

11   58.2459   53.8717   50.0189   46.6090   43.5771   40.8697   38.4419
12   68.1999   62.7350   57.9616   53.7697   50.0695   46.7873   43.8625
13   78.8348   72.1285   66.3193   61.2566   56.8194   52.9091   49.4457
14   90.1309   82.0272   75.0647   69.0428   63.8012   59.2116   55.1702
15  102.0688   92.4068   84.1727   77.1035   70.9921   65.6740   61.0175

16  114.6299  103.2446   93.6193   85.4160   78.3713   72.2779   66.9718
17  127.7961  114.5187  103.3825   93.9597   85.9201   79.0070   73.0189
18  141.5496  126.2083  113.4416  102.7153   93.6217   85.8469   79.1469
19  155.8734  138.2936  123.7772  111.6654  101.4610   92.7849   85.3451
20  170.7508  150.7558  134.3712  120.7939  109.4243   99.8096   91.6045


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