Definitions of government budget surplus

IGCSE Economics – Full Topic Notes (Cambridge 0455)

1. The Basic Economic Problem

  • Scarcity: resources are limited but human wants are unlimited.
  • Choice & Opportunity Cost: because of scarcity we must decide how to use resources. The cost of any choice is the value of the next best alternative fore‑gone.
  • Factors of Production:

    • Land (natural resources)
    • Labour (human effort)
    • Capital (machinery, buildings, tools)
    • Enterprise (organisation, risk‑taking)

  • Production Possibility Curve (PPC):

    • Shows the maximum combinations of two goods that an economy can produce with full employment of resources.
    • Points on the curve = efficient use of resources.
    • Points inside the curve = under‑utilisation (inefficiency).
    • Points outside the curve = unattainable with current resources.
    • Shift outwards = economic growth (more resources or better technology); shift inwards = recession or loss of resources.

Diagram suggestion

Draw a PPC with Goods A and B on the axes. Label a point on the curve (efficient), a point inside (inefficient) and a point outside (unattainable). Show a right‑ward shift to illustrate growth.

2. Allocation of Resources (Micro‑economics)

2.1 Demand and Supply

  • Law of Demand: as price falls, quantity demanded rises (ceteris paribus).
  • Law of Supply: as price rises, quantity supplied rises (ceteris paribus).
  • Market equilibrium: where the demand and supply curves intersect – the price at which quantity demanded = quantity supplied.
  • Disequilibrium: surplus (price above equilibrium) or shortage (price below equilibrium) leads to price adjustments.

2.2 Price Elasticity

ElasticityFormulaInterpretation
Price Elasticity of Demand (PED)Δ% Qd / Δ% P‑> |PED| > 1 = elastic; =1 = unit elastic; <1 = inelastic.
Price Elasticity of Supply (PES)Δ% Qs / Δ% PSimilar interpretation to PED.

  • Determinants of PED: availability of substitutes, proportion of income spent, necessity vs luxury, time‑frame.
  • Determinants of PES: flexibility of production, time to adjust, spare capacity.

2.3 Market Failure & Government Intervention

  • Public goods – non‑rival and non‑excludable (e.g., national defence). Market under‑provides → government provision.
  • Merit goods – socially desirable but may be under‑consumed (e.g., education). Government subsidises or provides.
  • Demerit goods – socially undesirable (e.g., tobacco). Government taxes or restricts.
  • Externalities – costs or benefits that affect third parties. Solutions: taxes (negative), subsidies (positive), regulation.
  • Price controls – ceilings (max price) can cause shortages; floors (min price) can cause surpluses.

3. Micro‑economic Decision‑makers

AgentKey DecisionsTypical Objective
HouseholdsWhat to buy? How much to work?Maximise utility (satisfaction)
FirmsWhat to produce? How many workers? What price to charge?Maximise profit
WorkersWhich job to take? How many hours?Maximise real income / leisure balance
Bank (Money & Banking)Set interest rates, provide loans, manage money supply.Maintain financial stability, support economic growth.

Market structures (brief)

  • Perfect competition: many sellers, homogeneous product, free entry, price‑taker.
  • Monopoly: single seller, unique product, barriers to entry, price‑setter.

4. Government and the Macro‑economy

4.1 Fiscal Policy – Budget Balance

  • Government revenue: taxes (direct & indirect) + non‑tax receipts (fees, rents, dividends).
  • Government expenditure: current spending (wages, welfare, interest) + capital spending (infrastructure, equipment).
  • Budget Balance = Revenue – Expenditure

    • Positive result = budget surplus.
    • Negative result = budget deficit.

4.2 Budget Surplus & Deficit – Comparison

AspectBudget SurplusBudget Deficit
Revenue – ExpenditurePositive (e.g., +£50 m)Negative (e.g., –£30 m)
Typical fiscal stanceContractionary or neutralExpansionary or neutral
Immediate effect on borrowingReduces need for borrowing → lower public debtIncreases need for borrowing → higher public debt
Automatic stabilisersLess active (tax receipts rise, benefits fall)More active (tax receipts fall, benefits rise) – helps cushion recessions

4.3 Worked Example – Calculating the Balance

Example – Fiscal Year 2025/26
Total Tax Revenue£800 bn
Non‑tax Revenue (fees, dividends)£120 bn
Total Revenue£920 bn
Current Expenditure (welfare, health, interest)£950 bn
Capital Expenditure (infrastructure)£100 bn
Total Expenditure£1 050 bn
Budget Balance£920 bn – £1 050 bn = –£130 bn
Result£130 bn deficit

4.4 Why Governments Raise Revenue (Taxation)

  • Revenue‑raising – fund public services and interest on debt.
  • Redistribution – progressive taxes reduce income inequality.
  • Re‑allocation – move resources to socially desirable activities (e.g., subsidised education).
  • Regulation – discourage harmful behaviour (excise duties on tobacco, alcohol).
  • Stabilisation (Automatic stabilisers) – income tax and National Insurance contributions fall when earnings drop, leaving households with more disposable income and cushioning a recession.

4.5 Why Governments Spend

  • Health – hospitals, public health programmes.
  • Education – schools, universities, vocational training.
  • Welfare & Social Security – unemployment benefits, pensions.
  • Infrastructure & Capital Projects – roads, rail, broadband, renewable energy.
  • Defence & Public Safety – armed forces, police, emergency services.
  • Interest on Public Debt – servicing existing borrowing.

4.6 Fiscal‑policy Instruments

  • Taxes

    • Increase → reduces disposable income → lowers aggregate demand (contractionary).
    • Decrease → raises disposable income → raises aggregate demand (expansionary).

  • Government Spending

    • Increase → direct boost to aggregate demand (especially via capital projects).
    • Decrease → reduces aggregate demand.

4.7 Impact of Fiscal Policy on the Three Macro‑economic Aims

Policy ActionTypical Impact on Growth, Employment & Price StabilityPossible Side‑effects
Increase taxes↓ Aggregate demand → slower growth, lower inflation, possible rise in unemployment.May be politically unpopular; can reduce incentives to work or invest.
Decrease taxes↑ Aggregate demand → higher growth and employment; risk of demand‑pull inflation.Wider deficit → higher borrowing and debt interest payments.
Increase government spending↑ Aggregate demand → higher output & employment; can stabilise a downturn.Higher deficit/debt; possible crowding‑out of private investment if financed by borrowing.
Decrease government spending↓ Aggregate demand → lower inflation, slower growth.Reduced public services; higher unemployment; may deepen a recession.

4.8 Evaluation of a Budget Surplus

Advantages

  • Reduces the need to borrow → lower national debt and interest costs.
  • Creates a fiscal cushion that can be used for future stimulus or to absorb shocks (automatic stabiliser or discretionary spending).
  • Signals a stable macro‑environment, potentially attracting foreign investment.

Disadvantages

  • If achieved by cutting essential services, it can harm social welfare, health, education and long‑term productivity.
  • Excessive surpluses may indicate under‑investment in infrastructure, research and development, limiting future growth.
  • High surpluses often require tax increases, which can be politically unpopular and may reduce household consumption.

4.9 Real‑world Example (UK Public Finances 2023/24 – pre‑vote)

UK Treasury – 2023/24 (pre‑vote)
Total Revenue (taxes + non‑tax)£1 050 bn
Total Expenditure (current + capital)£1 120 bn
Budget balance–£70 bn (deficit)

Source: HM Treasury, Public Sector Finances 2023/24 (published March 2024).

4.10 Brief Note on Monetary Policy (to complete the macro‑economy unit)

  • Goal: control inflation, support stable growth and employment.
  • Instruments:

    • Bank Rate (interest rate) – higher rates reduce borrowing and aggregate demand; lower rates stimulate.
    • Open market operations – buying/selling government securities to influence money supply.
    • Reserve requirements – changing the proportion of deposits banks must hold.

  • Interaction with fiscal policy: coordinated policies can reinforce each other (e.g., expansionary fiscal + low interest rates) or offset (tight fiscal + tight monetary).

4.11 Supply‑side Policies (short‑run & long‑run)

  • Education & training – improves labour productivity.
  • Research & Development subsidies – encourages innovation.
  • Tax incentives for investment – lower corporation tax, accelerated capital allowances.
  • Deregulation – reduces red‑tape, encourages competition.
  • These policies aim to shift the long‑run aggregate supply (LRAS) curve to the right, boosting potential output without creating inflation.

5. Economic Development

  • Living standards – measured by real GDP per head, GNI per head, and the Human Development Index (HDI).
  • Poverty:

    • Absolute poverty – living on less than a set threshold (e.g., $1.90 a day).
    • Relative poverty – earning less than a certain proportion of median income (e.g., 60%).

  • Population indicators:

    • Birth rate, death rate, natural increase.
    • Migration (net inflow/outflow).
    • Dependency ratio – proportion of non‑working (young + old) to working‑age population.

  • Development gaps – differences between developed and developing economies in income, health, education and technology.
  • Policies to promote development:

    • Foreign aid and loans (World Bank, IMF).
    • Trade‑related assistance (preferential market access).
    • Investment in health, education and infrastructure.
    • Good governance, stable macro‑policy and property rights.

Diagram suggestion

Bar chart comparing real GDP per head of a developed country (e.g., UK) with a developing country (e.g., Kenya). Highlight the gap and label the HDI scores.

6. International Trade & Globalisation

6.1 Comparative Advantage & Specialisation

  • Country should produce and export goods in which it has a lower opportunity cost, and import goods where it has a higher opportunity cost.
  • Specialisation leads to higher global output and lower prices for consumers.

6.2 Benefits and Costs of Free Trade

  • Benefits:

    • Access to a larger variety of goods at lower prices.
    • Increased efficiency through specialisation.
    • Export‑led growth and higher national income.

  • Costs:

    • Domestic industries may shrink or disappear (structural unemployment).
    • Dependence on foreign markets and supply‑chain vulnerabilities.
    • Potential terms‑of‑trade losses for small economies.

6.3 Trade Restrictions – Tools Used by Governments

RestrictionHow it WorksTypical Objective
Tariff (import duty)Tax on imported goodsProtect domestic producers; raise revenue.
QuotaLimit on quantity that can be importedProtect domestic industry, manage balance of payments.
Subsidy to exportersFinancial support to domestic firms that exportIncrease export competitiveness.
Import licenceGovernment permission required to import certain goodsControl volume, protect health or security.

6.4 Balance of Payments (BOP) – Current Account

  • Current account components:

    • Trade in goods (exports – imports).
    • Trade in services (tourism, banking, insurance).
    • Primary income (interest, dividends, wages).
    • Secondary income (remittances, foreign aid).

  • A surplus means the country is a net lender to the rest of the world; a deficit means net borrowing.

6.5 Foreign‑exchange (FX) Rates

  • Spot rate – current price of one currency in terms of another.
  • Appreciation – domestic currency becomes more valuable (imports cheaper, exports more expensive).
  • Depreciation – domestic currency loses value (exports cheaper, imports more expensive).
  • Factors influencing FX rates: interest‑rate differentials, inflation differentials, expectations of future rates, political stability, and current‑account balances.

Diagram suggestion

Draw a simple supply‑and‑demand diagram for a foreign currency. Show a rightward shift in demand (e.g., higher foreign investment) leading to appreciation, and a leftward shift (e.g., reduced export demand) leading to depreciation.


Study Tips

  • Use the syllabus numbering (e.g., 4.2 – Fiscal policy) when revising so you can match exam questions directly.
  • Practice data‑response questions: calculate budget balances, elasticity percentages, or current‑account figures from tables.
  • For evaluation, always weigh at least two advantages and two disadvantages, and consider short‑run vs long‑run effects.
  • Link concepts across sections – e.g., how a budget deficit can act as an automatic stabiliser, or how comparative advantage relates to a country’s terms of trade.