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Some Institutional Problematics of Excess Burden Analytics

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  • Richard E. Wagner

    (George Mason University)

Abstract

Excess burden is used widely throughout public finance for both normative and positive analyses. Although it is generally treated as a universal quality of all but lump-sum taxation, the author argues to the contrary that it is not a universal quality of taxation but is at most a contingent feature of a subset of the possible institutional frameworks within which fiscal outcomes emerge. The conventional excess burden analytics transpose results from individual experiments where they do apply onto market experiments where they do not apply. In many respects, excess burden is like a grin without a cat, to borrow from Dennis Robertson’s assessment of Keynes’s liquidity preference theory of interest.

Suggested Citation

  • Richard E. Wagner, 2002. "Some Institutional Problematics of Excess Burden Analytics," Public Finance Review, , vol. 30(6), pages 531-545, November.
    • Handle: RePEc:sae:pubfin:v:30:y:2002:i:6:p:531-545
    DOI: 10.1177/109114202238001
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    References listed on IDEAS

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    1. Wagner, Richard E, 1997. "Choice, Exchange, and Public Finance," American Economic Review, American Economic Association, vol. 87(2), pages 160-163, May.
    2. Buchanan, James M., 1976. "Taxation in fiscal exchange," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 17-29.
    3. Hettich,Walter & Winer,Stanley L., 2005. "Democratic Choice and Taxation," Cambridge Books, Cambridge University Press, number 9780521021807, January.
    4. Wagner, Richard E, 1993. "The Impending Transformation of Public Choice Scholarship," Public Choice, Springer, vol. 77(1), pages 203-212, September.
    5. Knut Wicksell, 1958. "A New Principle of Just Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 72-118, Palgrave Macmillan.
    6. Richard E. Wagner, 1985. "Normative and Positive Foundations of Tax Reform," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 385-406, Fall.
    7. Francis Ysidro Edgeworth, 1958. "The Pure Theory of Taxation," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 119-136, Palgrave Macmillan.
    8. Richard Wagner, 1988. "The Calculus of consent: A Wicksellian retrospective," Public Choice, Springer, vol. 56(2), pages 153-166, February.
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    Cited by:

    1. Richard E. Wagner, 2012. "Deficits, Debt, and Democracy," Books, Edward Elgar Publishing, number 14477.
    2. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.

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