This paper describes an efficiency approach to the evaluation of policy changes. Rather than comparing the utility …

instruments. In a simple model with identical consumers, we show conditions under which the same efficiency can be attained by the … efficiency can again be obtained, but only if each person's gasoline tax rate can be made to depend on the characteristics of the …

literature has been prominent in legislative debates about taxation as a tool to discourage smoking, and has contributed theory … research and several equity and efficiency concerns accompanying cigarette taxation debates. It includes economic analysis of …

This paper surveys recent developments in the theory of pareto efficient taxation. This literature attempts to …

production, as theory has hypothesized. The number of members in a group decreases both the quantity produced and the efficiency … arrangements on productive efficiency in medical group practices. The technique employed is two-stage production frontier … estimation. This technique provides direct estimates of productive efficiency and allows for differences across agents in ability …

In this paper, we derive a measure of the efficiency cost of taxing risky capital income …We were unable to find support for the argument in Bulow-Suinmers(1984) that the efficiency cost of taxing risky … that our measure implies a smaller efficiency cost than does the measure -sigma(s)T(s)E(deltaX(s)) …

This paper examines the efficiency gains from linking marginal Social Security benefits to marginal Social Security … effective marginal federal government taxation of labor supply would average roughly 38 percent. Since the efficiency costs of … dead weight loss of labor income taxation.The findings of this paper suggest that there may be very significant efficiency …