Tideman, Nicolaus; Akobundu, Ebere; Johns, Andrew; … - In: Public Finance Review 30 (2002) 5, pp. 416-441
The excess burden of taxes can be reduced by shifting taxes from labor and capital onto land and by replacing progressive taxes with proportional taxes. This article uses a dynamic general equilibrium model to develop estimates of the magnitudes of reduction in excess burden that can be achieved...