Use and Abuse of the Concept of ‘Excess Burden’ in the Theory of Public Finance
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More about this item
Keywords
Excess burden; Deadweight loss; Optimal taxation; Tax distortions; Lump-sum tax;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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