On measures of excess burden and their application

Joram Mayshar

doi:10.1016/0047-2727(90)90001-X

On measures of excess burden and their application

Joram Mayshar^*

^*Corresponding author for this work

Department of Economics

Research output: Contribution to journal › Article › peer-review

55 Scopus citations

Abstract

New measures of the additional excess burden of a tax reform are proposed and are shown to be useful in three key policy applications. These new measures induce a unique measure of marginal excess burden (MEB). Among its interesting properties, MEB is uniformly zero for a proportional tax on inelastically supplied labor. Problems in applying the standard measures of total excess burden are demonstrated. It is concluded that the induced measure of the marginal cost of funds (MCF) should be regarded as the most useful concept in applied tax analysis.

Original language	English
Pages (from-to)	263-289
Number of pages	27
Journal	Journal of Public Economics
Volume	43
Issue number	3
DOIs	https://doi.org/10.1016/0047-2727(90)90001-X
State	Published - Dec 1990

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On measures of excess burden and their application

Abstract

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