Chapter 2 The theory of excess burden and optimal taxation
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Elektronische Ressource
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Date:
1985
Language:
Englisch
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Abstract:
The theory of excess burden and optimal commodity taxation is one of the oldest subjects of study in public finance, dating back to Dupuit (1844), and yet is also closely associated with the rapid analytical development of the field which commenced in the early 1970s. This chapter presents the chronological development of the concept of excess burden and the related study of optimal tax theory. A main objective is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic structure of the entire problem. The various measures of excess burden, focusing on issues of approximation, informational requirements and aggregation over individuals, and the effects of a more general technology than the commonly supposed one with fixed producer prices are developed. Some of the empirical attempts to estimate various deadweight losses are reviewed. The issue of tax reform, as distinct from de novo tax design.
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Created:
2023-04-14
Last changed:
2023-01-20
Added to portal:
2023-04-14
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