Search Results - subject_exact:"Excess burden"

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Cashing in on export education : evaluating the implications of taxing international students

Liu, Xianglong; Giesecke, James A. D.; Nassios, Jason - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637206

Distributionally sensitive cost-benefit analysis

Boadway, Robin W.; Smart, Michael - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563901

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Distributionally sensitive cost-benefit analysis

Boadway, Robin W.; Smart, Michael - 2025

Book / Working Paper

Distributionally sensitive cost-benefit analysis

Boadway, Robin W.; Smart, Michael - 2025 - Original version: February 2025, this version: October 2025

Edition: Original version: February 2025, this version: October 2025

Book / Working Paper

Top income taxation : efficiency, social welfare and the Laffer curve

Lundberg, Jacob - 2024

This paper develops a comprehensive framework for analyzing the revenue, efficiency and social welfare implications of top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical expressions for the Laffer curve and excess burden. Applied to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551958

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Top income taxation: Efficiency, social welfare and the Laffer curve

Lundberg, Jacob - 2024

Book / Working Paper

Implied subsidies for tax incentives to increase wages and excess burden in Japan

Uemura, Toshiyuki - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530661

The marginal equity-adjusted cost of public funds

Holtsmark, Katinka; Valseth, Åsmund Sunde - 2025

To evaluate the marginal welfare effects of taxation and of public spending, we must account for both distortionary and distributional effects. The distributional consequences of taxation, in terms of welfare, cannot be fully captured in in the measures currently used in the literature, such as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547431

The marginal value of public funds : a brief guide and application to tax policy

Bastani, Spencer - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466987

Incentivising development : policy options for tax incentives

Manwaring, Priya - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015441872

Fair earnings tax reforms

Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023

We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013503361

The marginal cost of public funds : a brief guide

Bastani, Spencer - 2023

When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCPF) which captures the cost of raising public funds through distortionary taxation. However, there is no scholarly consensus on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014234016

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The Marginal Cost of Public Funds: A Brief Guide

Bastani, Spencer - 2023

Book / Working Paper

The marginal cost of public funds: A brief guide

Bastani, Spencer - 2023

Book / Working Paper

The marginal cost of public funds : a brief guide

Bastani, Spencer - 2023

Book / Working Paper

Fairness gaps for earnings tax design

Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414055

An impossible triangle? : the impact of housing policy on affordability, accessibility, and efficiency

Nassios, Jason; Giesecke, James A. D.; Liu, Xianglong - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501060

A general theory of tax-smoothing

Karantounias, Anastasios G. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015159279

The tax wedge on the employer side in Italy

Caiumi, Antonella; Rinaldi, Marco - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325292

Use and abuse of the concept of "excess burden" in the theory of public finance

Sepúlveda, Cristián - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405722

Identification and Estimation of Labor Supply Elasticities from Kinked Budget Sets

Dutz, Deniz; Håvarstein, Morten; Mogstad, Magne; … - 2026

We study the identification of labor supply elasticities from kinked budget sets in a model with income effects and individual heterogeneity in the elasticities. We provide point and partial identification results for compensated elasticities, uncompensated elasticities, and income effects. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639368

Redistributive regulations and deadweight loss

Hemel, Daniel J. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055378

The economic effects of an international student levy

Liu, Xianglong; Giesecke, James A. D.; Nassios, Jason - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501033

The economic effects of an international student levy under alternative price elasticity assumptions

Liu, Xianglong; Giesecke, James A. D.; Nassios, Jason - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501037

Distributionally sensitive cost-benefit analysis

Boadway, Robin W.; Smart, Michael - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616125

Fisher-Schultz Lecture : Linear Estimation of Structural and Causal Effects for Nonseparable Panel Data

Chernozhukov, Victor; Deaner, Ben; Gao, Ying; Hausman, … - 2025

This paper develops linear estimators for structural and causal parameters in nonparametric,nonseparable models using panel data. These models incorporate unobserved, time-varying, individual heterogeneity, which may be correlated with the regressors. Estimation is based on an approximation of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194971

The marginal cost of public funds

Johansson, Per-Olov; Kriström, Bengt - 2025

In a perfect market economy, the cost of raising another euro of tax revenue equals one. However, once distortionary taxes on goods and factors are introduced, the marginal cost of public funds, MCPF, typically deviates from one. Often it exceeds one, but one can also find cases where it falls...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414374

Taxation and Excess Burden : A Life-Cycle Perspective

Driffill, John; Rosen, Harvey S. - 2022

A lifetime perspective is appropriate in assessing the welfare implications of government tax policies. Although a number of attempts have been made to ex- amine the excess burden of taxation in life-cycle models, these have tended to ignore the role of human capital accumulation and/or the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013313264

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Taxation and Excess Burden : A Life-Cycle Perspective

Driffill, E. John - 1981

Book / Working Paper

Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William P.; Vizcaíno, … - 2022

This paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions between tax salience and market structure. We estimate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013440145

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Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William P.; Leal … - 2020

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022

Book / Working Paper

Salience and Taxation with Imperfect Competition

Kroft, Kory - 2020

Book / Working Paper

Property tax reform : implications for housing prices and economic productivity

Nassios, Jason; Giesecke, James A. D. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014317481

Inefficient at any level : a comparative efficiency argument for complete elimination of property transfer duties and insurance taxes

Nassios, Jason; Giesecke, James A. D. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014317508

The taxation of families : international comparisons

Care International - London : [Verlag nicht ermittelbar] - 2011/2012-2021 ; damit Erscheinen eingestellt

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011387684

Another better way of the corporate tax reform in Japan : close but not the same as the value-added tax

Doi, Takerō; Katagi, Hiroshi - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198739

Environmental policies with the excess burden of public funds and privatisation

Kim, Doori; Lee, Sang-Ho - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015126949

Generalized social marginal welfare weights imply inconsistent comparisons of tax policies

Sher, Itai - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403795

Organizational Form and Excess Burden of Taxation in Multiproduct Mixed Duopoly

Choi, Kangsik - 2021

By introducing the excess burden of taxation, we analyze endogenous choice of organizational form between U-form and M-form in the multiproduct mixed duopoly. With managerial delegation in public and private firms, we find that choosing M-form (U-form) for the public and private firms is a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013242009

Efficiency effects on the US economy from wireless taxation

Hausman, Jerry A. - 2000

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001534897

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Efficiency effects on the U.S. economy from wireless taxation

Hausman, Jerry A. - 1999

Book / Working Paper

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry A. - 2021

Book / Working Paper

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry - 1999

Book / Working Paper

The deadweight loss from "nonneutral" capital income taxation

Auerbach, Alan J. - 1988

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10000754449

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The Deadweight Loss from `Non-Neutral' Capital Income Taxation

Auerbach, Alan J. - 2021

Book / Working Paper

The Deadweight Loss from `Non-Neutral' Capital Income Taxation

Auerbach, Alan J. - 1988

Book / Working Paper

The Property Tax as a Tax on Value : Deadweight Loss

Arnott, Richard; Petrova, Petia - 2021

Consider an atomistic developer who decides when and at what density to develop his land, under a property tax system characterized by three time-invariant tax rates: the tax rate on pre-development land value, the tax rate on post-development residual site value, and the tax rate on structure....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013228965

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The Property Tax as a Tax on Value : Deadweight Loss

Arnott, Richard - 2002

Book / Working Paper

Will the Real Excess Burden Please Stand Up? (Or, Seven Measures in Search of a Concept)

Rosen, Harvey S.; Auerbach, Alan J. - 2021

It is well understood that a tax which distorts relative prices generates a welfare cost or "excess burden" in addition to any associated transfer of resources, but there remains considerable controversy and confusion with respect to procedures for measuring this excess burden. The purpose of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013229002

The theory of excess burden and optimal taxation

Auerbach, Alan J. - 1985

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001325417

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The theory of excess burden and optimal taxation

Auerbach, Alan J. - 1982

Book / Working Paper

The Theory of Excess Burden and Optimal Taxation

Auerbach, Alan J. - 2021

Book / Working Paper

The Theory of Excess Burden and Optimal Taxation

Auerbach, Alan J. - 1982

Book / Working Paper

Taxes and the Efficiency Costs of Capital Distortions

Weichenrieder, Alfons J.; Klautke, Tina - 2021

Tax neutrality towards alternative financing instruments for corporate investment is a ubiquitous demand in the political debate. At the same time, the literature is surprisingly silent about the magnitude of possible efficiency costs of a departure from tax neutrality. Against this background,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316464

The Efficiency Loss of Capital Income Taxation Under Imperfect Loss Offset Provisions

Ahsan, Syed M.; Tsigaris, Panagiotis Demetrios - 2021

The importance of capital loss offset provisions in a world of risk is well documented in the tax literature. However, the potential deadweight losses owing to imperfect offset has not been fully explored. This paper develops a framework whereby that investigation can be carried out and utilizes...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316603

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The Efficiency Loss of Capital Income Taxation Under Imperfect Loss Offset Provisions

Ahsan, Syed M. - 2009

Book / Working Paper

Employment and Deadweight Loss Effects of Observed Non-Wage Labor Costs

Aguilar, Giovanna; Rendón, Sílvio - 2021

To assess the employment effects of labor costs it is crucial to have reliable estimates of the labor cost elasticity of labor demand. Using a matched firm-worker dataset, we estimate a long run unconditional labor demand function, exploiting information on workers to correct for endogeneity in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316972

Pension Reform and Labor Market Incentives

Fisher, Walter H.; Keuschnigg, Christian - 2021

This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects retirement incentives and work incentives of prime-age workers. We find that postponed retirement tends to harm incentives of prime-age workers in the presence of a tax benefit link,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013317100

Measuring Tax Efficiency : A Tax Optimality Index

Raimondos-Møller, Pascalis; Woodland, Alan D. - 2021

This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013319135

The marginal cost of public funds in OECD countries : hours of work versus labor force participation

Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup - 2003

A central finding of the modern labor market literature is that labor supply responses tend to be concentrated along the extensive margin (labor force participation) rather than the intensive margin (hours of work). Yet, the literature on the marginal cost of public funds (MCF) focuses solely on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011507882

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The Marginal Cost of Public Funds in OECD Countries; Hours of Work Versus Labor Force Participation

Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup - 2021

Book / Working Paper

Bridging the tax-expenditure gap: green taxes and the marginal cost of funds

Sandmo, Agnar - 2003

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001797900

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Bridging the tax-expenditure gap : green taxes and the marginal cost of funds

Sandmo, Agnar - 2001

Book / Working Paper

Bridging the tax-expenditure gap : green taxes and the marginal cost of funds

Sandmo, Agnar - 2001

Book / Working Paper

Bridging the tax-expenditure gap : green taxes and the marginal cost of funds

Sandmo, Agnar - 2001

Book / Working Paper

Bridging the Tax-Expenditure Gap : Green Taxes and the Marginal Cost of Funds

Sandmo, Agnar - 2021

Book / Working Paper

'Klin'-ing Up : Effects of Polish Tax Reforms on Those In and on Those Out

Morawski, Leszek; Myck, Michał - 2021

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax wedge (in Polish: klin) on labour. We show that when considered together the package of introduced reforms brought much greater reductions in the tax burden compared to a widely...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324923

Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes

Gravelle, Jane G.; Kotlikoff, Laurence J. - 2021

An important deficiency in Harberger's (1962) model of corporate income taxation is its inability to consider both corporate and noncorporate production of the same good. This precludes analysis of within-industry substitution of noncorporate for corporate production in response to the tax. Such...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013221311

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Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes

Gravelle, Jane G. - 1988

Book / Working Paper

Three Sides of Harberger Triangles

Hines Jr., James R. - 2021

Harberger triangles are used to calculate the efficiency costs of taxes, government regulations, monopolistic practices, and various other market distortions. This paper considers the historical development of Harberger triangles, the associated theoretical controversies, and the contribution of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013237933

The Usual Excess-Burden Approximation Usually Doesn'T Come Close

Goulder, Lawrence H.; Williams, Roberton C. - 2021

This paper shows that the usual excess-burden triangle' formula performs poorly when used to assess the excess burden from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula. We use an analytically tractable general equilibrium model to reveal how...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013238701

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The Usual Excess-Burden Approximation Usually Doesn't Come Close

Goulder, Lawrence H. - 1999

Book / Working Paper

The Usual Excess-Burden Approximation Usually Doesn't Come Close

Goulder, Lawrence H.; Williams, Roberton C. - 1999

Book / Working Paper

Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

Tran, Chung; Wende, Sebastian - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012585944

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Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

Tran, Chung; Wende, Sebastian - 2020

Book / Working Paper

Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

Tran, Chung; Wende, Sebastian - 2021

Book / Working Paper

Malas notches

Lockwood, Ben - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012292934

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Malas notches

Lockwood, Ben - 2018 - This version: 8 November 2018

Edition: This version: 8 November 2018

Book / Working Paper

The mainstream notion of "deadweight loss of taxation" is based on too stringent (misleading) assumptions

Sepúlveda, Cristián - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012215749

The elasticity of taxable income : new data and estimates for South Africa

Kemp, Johannes Hermanus - 2020

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012181104

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