Excess Burden: an ill defined concept?
Excess Burden: An Ill Defined Concept? ABSTRACT: The number and differences among alternative definitions of excess burden proposed in the literature, from seminal contributions by Marshall and Barone to the latest survey in the Handbook of Public Economics, stimulated the present paper where some of them are critically reviewed together with their ambiguities. Since its birth two notions of excess burden are available: an absolute notion (the excess burden of a single tax) and a relative one (the excess burden of a tax versus another): though distinct their differences blurred during years. The central thesis of this paper is that for excess burden to be a fruitful tool of analysis it should be interpreted as an intrinsically relative concept and the only way to avoid ambiguities in its interpretation is to define it in terms of either larger welfare loss of two equal yield taxes or tax structures or smaller revenue at a common final utility level.
Volume (Year): 2006/90 (2006)
Issue (Month): 90 ()
|Contact details of provider:|| Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=59|
|Order Information:|| Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC Email: |
When requesting a correction, please mention this item's handle: RePEc:fan:steste:v:html10.3280/ste2006-090003. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.