Christiansen, Vidar; Micheletto, Luca; Blomquist, Sören - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
