Kubátová, Květa - In: Politická ekonomie 2002 (2002) 4
The article deals about the issue of inefficiency of tax systems expressed though the excess burden of tax. The aim is … to give a review about various theories of excess burden of tax, namely Marshall's basic concept (draft), more general … (global) idea of non-linear supply and demand (curves), Hicks' excess burden of tax and excess burden of tax with the …