IDEAS home Printed from https://ideas.repec.org/p/udb/wpaper/uwec-2011-11.html
   My bibliography  Save this paper

The Generalized Excess Burden of Taxation

Author

Listed:
  • Neil Bruce

Abstract

A generalized measure of the excess burden of a tax system is proposed which integrates the distribution of taxes, along with standard efficiency and compliance costs, as a source of excess burden. In the absence of compliance and efficiency costs, the generalized excess burden measures the excess burden of regressive taxation, and provides a useful index for ranking the regressivity of different tax systems. Data from standard tax incidence studies are used to calculate and illustrate the generalized excess burden. Also, illustrative calculations of the generalized excess burden where taxes distort the choice between goods and leisure demonstrate the usefulness of the proposed measure.

Suggested Citation

  • Neil Bruce, 2011. "The Generalized Excess Burden of Taxation," Working Papers UWEC-2011-11, University of Washington, Department of Economics.
    • Handle: RePEc:udb:wpaper:uwec-2011-11
    as

    Download full text from publisher

    File URL: http://www.econ.washington.edu/user/brucen/other/wp/TheGeneralizedExcessBurdenofTaxation7-18.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:udb:wpaper:uwec-2011-11. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Michael Goldblatt (email available below). General contact details of provider: https://edirc.repec.org/data/deuwaus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.