Liu, Liqun; Rettenmaier, Andrew J. - In: Public Finance Review 32 (2004) 6, pp. 631-650
The conventional measure of the excess burden of a discrete increase in the rate of either a labor income tax or an … the incremental excess burden due to Mayshar and finds that the excess burden of a discrete increase in the rate of either … trapezoid for labor income taxes but larger than it for excise taxes. The new measure indicates an excess burden for U.S. social …