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Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy

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  • Benge, M.

Abstract

This paper uses a simple one-sector general equilibrium model to compare the marginal excess burden of taxes on labour income and taxes on capital. It is shown that if there is a positive tax on capital, conventional measures of the marginal excess burden of taxes on labour income such as that of Browning (1987) will tend to understate the true marginal excess burden.

Suggested Citation

  • Benge, M., 1999. "Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy," Papers 364, Australian National University - Department of Economics.
  • Handle: RePEc:fth:aunaec:364
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    References listed on IDEAS

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    1. William Novshek, 1985. "On the Existence of Cournot Equilibrium," Review of Economic Studies, Oxford University Press, pages 85-98.
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    7. Ireland, Norman J, 1991. "Welfare and Non-linear Pricing in a Cournot Oligopoly," Economic Journal, Royal Economic Society, vol. 101(407), pages 949-957, July.
    8. Mandy, David M, 1992. "Nonuniform Bertrand Competition," Econometrica, Econometric Society, vol. 60(6), pages 1293-1330, November.
    9. Suzanne Scotchmer, 1985. "Two-Tier Pricing of Shared Facilities in a Free-Entry Equilibrium," RAND Journal of Economics, The RAND Corporation, pages 456-472.
    10. Shaffer, Sherrill, 1987. "Two-Part Tariffs in a Contestable Natural Monopoly," Economica, London School of Economics and Political Science, vol. 54(215), pages 315-316, August.
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    Cited by:

    1. Sørensen, Peter Birch, 2014. "Measuring the deadweight loss from taxation in a small open economy," Journal of Public Economics, Elsevier, vol. 117(C), pages 115-124.
    2. Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
    3. Auriol, Emmanuelle & Warlters, Michael, 2012. "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, pages 58-72.
    4. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
    5. Benge, M., 1999. "The Ralph Report Depreciation Proposals and Investment Neutrality," ANU Working Papers in Economics and Econometrics 1999-371, Australian National University, College of Business and Economics, School of Economics.

    More about this item

    Keywords

    TAXES ; CAPITAL ; INCOME;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity

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