Measuring Welfare Changes and the Excess Burden of Taxation

John Creedy

No 587, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: This paper examines methods used to evaluate welfare effects of tax changes, with emphasis on the measurement problems involved. Welfare changes and excess burdens are defined, along with approximations. Aggregate measures, using a social welfare function, are examined. A special case of income taxation is then examined, leading to discussion of the marginal welfare cost of taxation and the marginal cost of funds.

Keywords: SOCIAL WELFARE; TAXES (search for similar items in EconPapers)
JEL-codes: D63 H22 H24 (search for similar items in EconPapers)
Date: 1997
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Journal Article: Measuring Welfare Changes and the Excess Burden of Taxation (2000)
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