Efficiency without apology : consideration of the marginal excess tax burden and distributional impacts in benefit-cost analysis
Year of publication: |
2020
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Authors: | Boardman, Anthony E. ; Greenberg, David H. ; Vining, Aidan R. ; Weimer, David Leo |
Published in: |
Journal of benefit-cost analysis : JBCA. - Cambridge : Cambridge Univ. Press, ISSN 2152-2812, ZDB-ID 2573466-0. - Vol. 11.2020, 3, p. 457-478
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Subject: | benefit-cost analysis | distributional effects | distributional weights | marginal excess tax burden | multi-goal analysis | social welfare function | Kosten-Nutzen-Analyse | Cost-benefit analysis | Steuerbelastung | Tax burden | Theorie | Theory | Verteilungswirkung | Distributional effect | Einkommensverteilung | Income distribution | Soziale Wohlfahrtsfunktion | Social welfare function | Steuerinzidenz | Tax incidence |
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