Why is the tax multiplier 1 less than the spending multiplier? Please explain in detail. I've been searching everywhere and aswners such as: "The impact of the tax is indirect, not direct" and "part of the initial increase/decrease in disposable income will be saved rather than spent" still confuse me. I don't understand why the initial round of taxes are not included

Also, in a recession are the tax multiplier and spending multiplier typically both greater than if the economy were at the full-employment level of output? What about in an inflationary gap? Would the tax multiplier and spending multiplier typically both smaller than if the economy were at the full-employment level of output? If so, why is it the case?