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Year of publication
Subject
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Excess Burden 591 Excess burden 571 Theorie 412 Theory 394 Steuerwirkung 86 Tax effects 81 Optimale Besteuerung 78 Optimal taxation 69 Einkommensteuer 67 excess burden 64 Income tax 58 Wohlfahrtsanalyse 57 Welfare analysis 56 Steuerbelastung 52 USA 49 Steuertheorie 47 United States 47 Tax burden 46 Schätzung 43 Estimation 42 Theory of taxation 42 Elastizität 41 Elasticity 39 Arbeitsangebot 37 Körperschaftsteuer 34 Labour supply 34 Steuerinzidenz 34 Corporate income tax 32 Tax incidence 32 Public goods 29 Steuer 29 Steuerreform 29 Öffentliche Güter 29 Allgemeines Gleichgewicht 28 General equilibrium 28 Cost-benefit analysis 27 Kapitalertragsteuer 26 Kosten-Nutzen-Analyse 26 Tax reform 26 Öffentliche Ausgaben 26
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Online availability
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Free 296 Undetermined 83 CC license 1
Type of publication
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Book / Working Paper 389 Article 257 Journal 1
Subcategories
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Working paper 242 Article in journal 205 Book section 28 Review 5 Proceedings 3 Literature review 1 Reference work 1
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Language
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English 593 Undetermined 36 German 10 Spanish 5 French 1 Italian 1 Norwegian 1
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Author
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Creedy, John 36 Keuschnigg, Christian 25 Raimondos-Møller, Pascalis 15 Woodland, Alan D. 14 Anderson, James E. 12 Auerbach, Alan J. 12 Fisher, Walter H. 12 Henrekson, Magnus 12 Martin, Will 12 Waldenström, Daniel 12 Goulder, Lawrence H. 11 Afonso, António 10 Fullerton, Don 10 Gaspar, Vítor 10 Wagener, Andreas 9 Bayer, Ralph-C. 8 Liu, Liqun 8 Parry, Ian W. H. 8 Poutvaara, Panu 8 Sandmo, Agnar 8 Coady, David P. 7 Giertz, Seth H. 7 Giesecke, James A. D. 7 Hausman, Jerry A. 7 Liu, Li 7 Lockwood, Ben 7 Shang, Baoping 7 Ball, Christopher 6 Böhringer, Christoph 6 Claus, Iris 6 Halla, Martin 6 Håkonsen, Lars 6 Lee, David S. 6 Leung, Pauline 6 Mulligan, Casey B. 6 Nassios, Jason 6 O'Leary, Christopher J. 6 Pei, Zhuan 6 Quach, Simon 6 Sears, Louis 6
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Institution
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National Bureau of Economic Research 22 C.E.P.R. Discussion Papers 3 Nationalekonomiska Institutionen, Uppsala Universitet 3 University of Adelaide / School of Economics 3 Boston College / Department of Economics 2 CESifo 2 Institutet för Näringslivsforskning (IFN) 2 Treasury, Government of New Zealand 2 Victoria Business School, Victoria University of Wellington 2 World Bank 2 American Council on Public Affairs 1 Australian National University 1 Australian Taxation Studies Program (ATAX), Faculty of Law 1 CERE - the Center for Environmental and Resource Economics 1 Care International 1 Departamento de Economía, Universidad Pablo de Olavide 1 Department of Economics and Finance Research and Teaching, Institut für Höhere Studien (IHS) 1 Department of Economics, Faculty of Business and Economics 1 Department of Economics, University of Hawaii-Manoa 1 Deutschland / Bundeswehr / Universität Hamburg 1 EconWPA 1 Economic Policy Research Unit (EPRU), Økonomisk Institut 1 Eesti Pank 1 European Central Bank 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Fondazione ENI Enrico Mattei (FEEM) 1 ISEG - School of Economics and Management, Department of Economics, University of Lisbon 1 Institut for Nationaløkonomi <Kopenhagen> 1 Institute for the Study of Labor (IZA) 1 Internationaler Währungsfonds / Fiscal Affairs Department 1 School of Economics and Political Science, Universität St. Gallen 1 School of Economics, University of Adelaide 1 Tax Institute 1 Universität Passau / Wirtschaftswissenschaftliche Fakultät 1 Virginia Polytechnic Institute and State University / Department of Economics 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Weltbank / Development Prospects Group / Trade Team 1 Økonomisk Institut, Copenhagen Business School 1
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Published in...
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CESifo working papers 22 NBER working paper series 22 NBER Working Paper 19 Working paper / National Bureau of Economic Research, Inc. 16 CESifo Working Paper 13 CESifo Working Paper Series 12 International tax and public finance 12 Discussion paper series 11 National tax journal 10 IZA Discussion Paper 9 IZA Discussion Papers 8 Journal of public economics 8 Public finance review : PFR 7 School of Economics working papers / The University of Adelaide, School of Economics 7 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 6 Economic inquiry : journal of the Western Economic Association International 6 CoPS working paper 5 Journal of political economy 5 Working paper 5 Working papers 5 American journal of agricultural economics 4 Applied economics 4 Discussion paper / Centre for Economic Policy Research 4 Economics letters 4 European economic review : EER 4 FinanzArchiv : European journal of public finance 4 IMF working papers 4 International review of law and economics 4 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 4 Journal of public economic theory 4 New Zealand Treasury Working Paper 4 New Zealand Treasury working paper 4 New Zealand economic papers 4 Public choice 4 Public finance 4 Working Paper 4 Boston College working papers in economics 3 CEPR Discussion Papers 3 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 3 De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association 3
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Source
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ECONIS (ZBW) 555 RePEc 45 EconStor 42 Other ZBW resources 5
Showing 1 - 50 of 442
 
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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://ebvufind01.dmz1.zbw.eu/10015637206
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Distributionally sensitive cost-benefit analysis
Boadway, Robin W.; Smart, Michael - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563901
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Distributionally sensitive cost-benefit analysis
Boadway, Robin W.; Smart, Michael - 2025
Book / Working Paper
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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
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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://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
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The marginal value of public funds : a brief guide and application to tax policy
Bastani, Spencer - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466987
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Implied subsidies for tax incentives to increase wages and excess burden in Japan
Uemura, Toshiyuki - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530661
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Use and abuse of the concept of "excess burden" in the theory of public finance
Sepúlveda, Cristián - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405722
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User cost, fiscal effects, and deadweight loss : evidence from TCJA and owner-occupied housing
Ramezani, Rasoul; Giertz, Seth H. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060336
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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://ebvufind01.dmz1.zbw.eu/10015547431
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Redistributive regulations and deadweight loss
Hemel, Daniel J. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055378
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Incentivising development : policy options for tax incentives
Manwaring, Priya - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015441872
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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://ebvufind01.dmz1.zbw.eu/10013503361
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The efficiency aspect of taxation in Pakistan : a computable general equilibrium approach
Khan, Suhrab; Khan, Muhammad Aamir Shafique; Padda, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669705
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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://ebvufind01.dmz1.zbw.eu/10015198739
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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://ebvufind01.dmz1.zbw.eu/10014234016
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The Marginal Cost of Public Funds: A Brief Guide
Bastani, Spencer - 2023
Book / Working Paper
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The marginal cost of public funds: A brief guide
Bastani, Spencer - 2023
Book / Working Paper
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The marginal cost of public funds : a brief guide
Bastani, Spencer - 2023
Book / Working Paper
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Environmental policies with the excess burden of public funds and privatisation
Kim, Doori; Lee, Sang-Ho - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015126949
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Fairness gaps for earnings tax design
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014414055
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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://ebvufind01.dmz1.zbw.eu/10014501060
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Generalized social marginal welfare weights imply inconsistent comparisons of tax policies
Sher, Itai - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015403795
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A general theory of tax-smoothing
Karantounias, Anastasios G. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015159279
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Taxation, social welfare, and labor market frictions
Epstein, Brendan; Nunn, Ryan; Orak, Musa; Patel, Elena - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014235225
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Taxation, social welfare, and labor market frictions
Epstein, Brendan; Nunn, Ryan; Orak, Musa; Patel, Elena - 2020
Book / Working Paper
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Clarifying the analysis of deadweight loss from taxation
Fegley, Tate; Mousten Hansen, Kristoffer; Israel, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531214
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The tax wedge on the employer side in Italy
Caiumi, Antonella; Rinaldi, Marco - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325292
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The economic cost of fuel subsidies in Ghana
Ofori, Roland O. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014317671
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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://ebvufind01.dmz1.zbw.eu/10015639368
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A final report card on the states' response to COVID-19
Kerpen, Phil; Moore, Stephen; Mulligan, Casey B. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014291866
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The economic effects of an international student levy
Liu, Xianglong; Giesecke, James A. D.; Nassios, Jason - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014501033
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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://ebvufind01.dmz1.zbw.eu/10014501037
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Toward a "prodigious revival of french economics"? : Allais, Debreu, and the dead loss controversy (1943-51)
Fèvre, Raphaël; Mueller, Thomas - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014281706
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Curvature and competitiveness : carbon taxes in cattle markets
Schaufele, Brandon - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013348742
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Distributionally sensitive cost-benefit analysis
Boadway, Robin W.; Smart, Michael - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616125
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Organizational form and excess burden of taxation in a multiproduct mixed oligopoly
Choi, Kangsik - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013285034
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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://ebvufind01.dmz1.zbw.eu/10015194971
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Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - 2019
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012197316
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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://ebvufind01.dmz1.zbw.eu/10015414374
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On the marginal excess burden of taxation in an overlapping generations model
Tran, Chung; Wende, Sebastian - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013275470
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On the marginal excess burden of taxation in an overlapping generations model
Tran, Chung; Wende, Sebastian - 2017
Book / Working Paper
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On the Marginal Excess Burden of Taxation in an Overlapping Generations Model
Tran, Chung - 2017
Book / Working Paper
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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://ebvufind01.dmz1.zbw.eu/10013313264
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Taxation and Excess Burden : A Life-Cycle Perspective
Driffill, E. John - 1981
Book / Working Paper
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Are sufficient statistics necessary? : nonparametric measurement of deadweight loss from unemployment insurance
Lee, David S.; Leung, Pauline; O'Leary, Christopher J.; … - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012508814
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Are sufficient statistics necessary? : nonparametric measurement of deadweight loss from unemployment insurance
Lee, David S.; Leung, Pauline; O'Leary, Christopher J.; … - 2019
Book / Working Paper
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Are sufficient statistics necessary? : nonparametric measurement of deadweight loss from unemployment insurance
Lee, David S.; Leung, Pauline; O'Leary, Christopher J.; … - 2019
Book / Working Paper
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Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance
Lee, David S. - 2019
Book / Working Paper
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Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance
Lee, David S. - 2019
Book / Working Paper
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Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance
Lee, David S. - 2019
Book / Working Paper
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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://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
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Salience and Taxation with Imperfect Competition
Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022
Book / Working Paper
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Salience and Taxation with Imperfect Competition
Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022
Book / Working Paper
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Salience and Taxation with Imperfect Competition
Kroft, Kory - 2020
Book / Working Paper
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Simultaneous optimization of multiple taxes on car use and tolls considering the marginal cost of public funds in Japan
Kono, Tatsuhito; Mitsuhiro, Yohei; Yoshida, Jun - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012498714
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Property tax reform : implications for housing prices and economic productivity
Nassios, Jason; Giesecke, James A. D. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014317481
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Can trade taxes be a major source of government revenue?
Lashkaripour, Ahmad - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012655046
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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://ebvufind01.dmz1.zbw.eu/10014317508
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The marginal welfare cost of personal income taxation in New Zealand
Creedy, John; Mok, Penny - 2018
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012025764
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The marginal welfare cost of personal income taxation in New Zealand
Creedy, John - 2017
Book / Working Paper
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The taxation of families : international comparisons
Care International - London : [Verlag nicht ermittelbar] - 2011/2012-2021 ; damit Erscheinen eingestellt
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011387684
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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://ebvufind01.dmz1.zbw.eu/10013242009
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Malas notches
Lockwood, Ben - 2020
Persistent link: https://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
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Social security contributions and the business cycle
Almosova, Anna; Burda, Michael C.; Voigts, Simon - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012433778
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Social security contributions and the business cycle
Almosova, Anna; Burda, Michael C.; Voigts, Simon - 2017
Book / Working Paper
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Social security contributions and the business cycle
Almosova, Anna; Burda, Michael C.; Voigts, Simon - 2017
Book / Working Paper
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Social security contributions and the business cycle
Almosova, Anna; Burda, Michael C.; Voigts, Simon - 2017
Book / Working Paper
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Efficiency effects on the US economy from wireless taxation
Hausman, Jerry A. - 2000
Persistent link: https://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
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Efficiency Effects on the U.S. Economy from Wireless Taxation
Hausman, Jerry A. - 2021
Book / Working Paper
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Efficiency Effects on the U.S. Economy from Wireless Taxation
Hausman, Jerry - 1999
Book / Working Paper
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Uncertainty, redistribution, and the labor market since 2007
Mulligan, Casey B. - 2014
Uncertainty and its composition can affect the demand for social insurance, and thereby the labor market. This paper shows that small to medium-sized increases in uncertainty or risk aversion are enough to recommend an expansion of the safety net that would be broadly similar to the actual...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010374619
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The deadweight loss from "nonneutral" capital income taxation
Auerbach, Alan J. - 1988
Persistent link: https://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
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The Deadweight Loss from `Non-Neutral' Capital Income Taxation
Auerbach, Alan J. - 1988
Book / Working Paper
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