from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula. We use an … analytically tractable general equilibrium model to reveal how interactions with pre-existing taxes in other markets critically … affect the excess burden of new taxes on intermediate inputs or consumer goods. The usual excess-burden formula ignores these …

, marginal and intra-marginal taxation, and the level of government consumption. Conventional accounting measures of "taxes …

Higher corporate taxes reduce corporate business operations, replacing them with operations by noncorporate businesses … higher corporate taxes can increase income inequality even when the corporate tax burden falls entirely on capital owned …

income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive … rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling … here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year …

endowment shocks. The government's insurance motive generates pro-cyclical taxes on capital income. If the government could …

countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to …

choices. While taxes appear to influence a wide range of activity, the literature does not offer many subtle tests designed to …