In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000 … burden depending on whether the tax effort ratio is lower or higher relatively to other similar countries in the sample. Non …

number of attempts have been made to ex- amine the excess burden of taxation in life-cycle models, these have tended to … take into account distortions of human capital decisions produces substantial underestimates of the excess burden of income …

salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions … burden of taxation is larger than estimates based on standard formulas that ignore imperfect competition and tax salience. …