salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions … these results and conclude that essentially all of the incidence of sales taxes falls on consumers, and the marginal excess … burden of taxation is larger than estimates based on standard formulas that ignore imperfect competition and tax salience. …

salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions … these results and conclude that essentially all of the incidence of sales taxes falls on consumers, and the marginal excess … burden of taxation is larger than estimates based on standard formulas that ignore imperfect competition and tax salience. …

additional welfare cost of a marginal tax change (that is, the marginal excess burden) of major Australian taxes largely align … relative marginal excess burden of major Australian taxes is robust to a wide range of model parameters. Finally, we show that …

distortionary taxes is not directly related to the marginal excess burden. iii) MCF measures for both lump-sum and distortionary … value of private income. Moreover, by allowing for redistributional concerns, the marginal excess burden of distortionary …

distortionary taxes is not directly related to the marginal excess burden. iii) MCF measures for both lump-sum and distortionary … value of private income. Moreover, by allowing for redistributional concerns, the marginal excess burden of distortionary …