The Avoidable Excess Burden of Broad-Based U.S. Taxes

Nicolaus Tideman, Ebere Akobundu, Andrew Johns and Prapaiporn Wutthicharoen
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Nicolaus Tideman: Virginia Polytechnic Institute and State University
Ebere Akobundu: Virginia Polytechnic Institute and State University
Andrew Johns: Virginia Polytechnic Institute and State University
Prapaiporn Wutthicharoen: Virginia Polytechnic Institute and State University

Public Finance Review, 2002, vol. 30, issue 5, 416-441

Abstract: The excess burden of taxes can be reduced by shifting taxes from labor and capital onto land and by replacing progressive taxes with proportional taxes. This article uses a dynamic general equilibrium model to develop estimates of the magnitudes of reduction in excess burden that can be achieved in the United States by (1) incrementally shifting revenue from five broad-based taxes to land, (2) replacing the current progressive income tax with a flat tax, and (3) shifting as much taxation as possible to land.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:30:y:2002:i:5:p:416-441

DOI: 10.1177/109114210203000506

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