The Theory of Excess Burden and Optimal Taxation

Alan Auerbach

No 1025, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: The purpose of this paper is to present the chronological development ofthe concept of excess burden and the related study of optimal tax theory. A main objective of this exercise is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic structure of the entire problem.The paper includes a discussion of various measures of excess burden,focusing on issues of approximation, informational requirements, aggregation over individuals, and the effects of technology. Included in the presentation of optimal tax theory is a section on tax reform, as well as an application of the theory to the case where uncertainty is present.

Date: 1982-11
Note: PE
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (28)

Published as in "Handbook of Public Economics," vol 1, A. Auerbach and M. Feldstein, eds. Amsterdam: Elsevier Science Publishers B.V., 1985.

Downloads: (external link)
http://www.nber.org/papers/w1025.pdf (application/pdf)

Related works:
Chapter: The theory of excess burden and optimal taxation (1985)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:1025

Ordering information: This working paper can be ordered from
http://www.nber.org/papers/w1025

Access Statistics for this paper

More papers in NBER Working Papers from National Bureau of Economic Research, Inc National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.. Contact information at EDIRC.
Bibliographic data for series maintained by ().