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Measuring Welfare Changes and the Excess Burden of Taxation

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Author Info
Creedy, John

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Abstract

This paper examines methods used to evaluate the welfare effects of tax changes, with emphasis on the measurement problems involved. Welfare changes and excess burdens are defined, along with approximations. Aggregate measures, using a social welfare function, are examined. The special case of income taxation is then examined, leading to discussion of the marginal welfare cost of taxation and the marginal cost of funds. The measurement methods examined include the use and estimation of direct and indirect utility functions, along with the algebraic and numerical integration from estimated Marshallian demand functions to the compensated demands. The use of equivalent incomes to examine tax changes, using unit record data from household budget surveys, is then discussed. Copyright 2000 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

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Publisher Info
Article provided by Blackwell Publishing in its journal Bulletin of Economic Research.

Volume (Year): 52 (2000)
Issue (Month): 1 (January)
Pages: 1-47
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Handle: RePEc:bla:buecrs:v:52:y:2000:i:1:p:1-47

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  1. Werner Güth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  2. Alessandro Petretto, 2008. "The impact of productive efficiency and quality of a regulated local public utility on final goods prices and consumers welfare," Working Papers Series wp2008_10.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze Economiche. [Downloadable!]
  3. John Creedy & Guyonne Kalb, 2001. "Measuring Welfare Changes With Nonlinear Budget Constraints in Continuous and Discrete Hours Labour Supply Models," Melbourne Institute Working Paper Series wp2001n09, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. [Downloadable!]
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  4. Will Martin & James E. Anderson, 2005. "Costs of Taxation and the Benefits of Public Goods: The Role of Income Effects," Boston College Working Papers in Economics 617, Boston College Department of Economics. [Downloadable!]
    Other versions:
  5. John Creedy & Nicolas Hérault & Guyonne Kalb, 2007. "Comparing Welfare Change Measures with Income Change Measures in Behavioural Policy Simulations," Melbourne Institute Working Paper Series wp2007n21, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. [Downloadable!]
    Other versions:
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