Wendner, Ronald; Goulder, Lawrence H. - Volkswirtschaftliche Fakultät, … - 2008
in the absence of status effects, and will be negative if the consumption tax rate is below the "Pigouvian" rate … above the first-best level, contrary to findings from models without status effects. For plausible functional forms and … parameters relating to status effects, the marginal excess burden from existing U.S. labor taxes is substantially lower than in …