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Taxation and Economic Efficiency
Auerbach, Alan J. - 2001
This paper analyzes the distortions created by taxation and the features of tax systems that minimize such distortions (subject to achieving other government objectives). It starts with a review of the theory and practice of deadweight loss measurement, followed by characterizations of optimal...
Persistent link: https://www.econbiz.de/10012470545
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The Efficiency Gains from Social Security Benefit - Tax Linkage
Auerbach, Alan J. - 1985
This paper examines the efficiency gains from linking marginal Social Security benefits to marginal Social Security … effective marginal federal government taxation of labor supply would average roughly 38 percent. Since the efficiency costs of … dead weight loss of labor income taxation.The findings of this paper suggest that there may be very significant efficiency …
Persistent link: https://www.econbiz.de/10012477435
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The Efficiency Gains from Dynamic Tax Reform
Auerbach, Alan J. - 1981
This paper presents a new simulation methodology for determining the pure efficiency gains from tax reform along the … very large efficiency cost …
Persistent link: https://www.econbiz.de/10012478292
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A Note on the Efficient Design of Investment Incentives
Auerbach, Alan J. - 1980
In a recent article in this Journal, Robin Boadway has argued that the appropriate requirement for neutrality is that the present value of the returns from an initial investment of [1pound], using the social discount rate, should be equal for all projects undertaken at the margin. We have few...
Persistent link: https://www.econbiz.de/10012478653