Reportgreen1982

The Theory of Excess Burden and Optimal Taxation

293 citations0/0 files storedNational Bureau of Economic Research

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Economic and Fiscal Studies Fiscal Policy and Economic Growth Economic Policies and Impacts

Abstract

The purpose of this paper is to present the chronological development of the concept of excess burden and the related study of optimal tax theory.A main objective of this exercise is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic structure of the entire problem.The paper includes a discussion of various measures of excess burden, focusing on issues of approximation, informational requirements, aggregation over individuals, and the effects of technology.Included in the presentation of optimal tax theory is a section on tax reform, as well as an application of the theory to the case where uncertainty is present.

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References

1969Lifetime Portfolio Selection under Uncertainty: The Continuous-Time Case 1976Risk Aversion in the Small and in the Large 1972Essays in the Theory of Risk-Bearing.1976The design of tax structure: Direct versus indirect taxation 1981Applied Welfare Economics with Discrete Choice Models 2005Optimal Departures from Marginal Cost Pricing 1953Community Preference Fields 1995Monopoly and Resource Allocation

Cited by

2001Taxation and Economic Efficiency 2004Taxation base in developing countries 1991Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation 2003The Substantial Bias from Ignoring General Equilibrium Effects in Estimating Excess Burden, and a Practical Solution 2005Economics of tourism taxation 1999Three Sides of Harberger Triangles 2020Welfare Analysis Meets Causal Inference

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