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

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.

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Year of publication:	1999
Authors:	Benge, M.
Institutions:	Research School of Pacific and Asian Studies, College of Asia and the Pacific
Subject:	TAXES \| CAPITAL \| INCOME

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Series:	Australian National University - Department of Economics.
Type of publication:	Book / Working Paper
Notes:	33 pages
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H22 - Incidence ; E22 - Capital; Investment (including Inventories); Capacity
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005630815