Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy

M. Benge

Working Papers from Australian National University - Department of Economics

Abstract: This paper uses a simple one-sector general equilibrium model to compare the marginal excess burden of taxes on labour income and taxes on capital. It is shown that if there is a positive tax on capital, conventional measures of the marginal excess burden of taxes on labour income such as that of Browning (1987) will tend to understate the true marginal excess burden.

Keywords: TAXES; CAPITAL; INCOME (search for similar items in EconPapers)
JEL-codes: E22 H22 H24 (search for similar items in EconPapers)
Pages: 33 pages
Date: 1999
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:fth:aunaec:364

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