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~subject:"Excess Burden"
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Excess Burden
Samuelson rule
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optimal taxation
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second best optimality
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separability
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The marginal cost of public funds is one at the optimal tax system
Jacobs, Bas
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 883-912
Persistent link: https://www.econbiz.de/10012033189
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2
The marginal cost of public funds is one
Jacobs, Bas
-
2010
distortionary taxes, and the modified
Samuelson
rule
should not be corrected for the marginal cost of public funds. …
Persistent link: https://www.econbiz.de/10010275021
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