Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Excess Burden of an Income Tax: What do mainstream economists really measure?
KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi.ORCID-id: 0000-0003-4841-5056
2005 (engelsk)Inngår i: The Review of Radical Political Economics, ISSN 0486-6134, E-ISSN 1552-8502, Vol. 37, nr 4, s. 453-470Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

An income tax can have side effects like decreased labor supply and lower effort levels. These side effects are important to consider in the decision of whether to introduce the tax. The terms deadweight loss and excess burden are used by mainstream economists in this context. In this article, it is argued that according to the measures they use, an excess burden is registered, even if there are no actual side effects. The explanation is that they actually measure the difference between the situation with the income tax and a situation with a hypothetical lump sum tax. Because lump sum taxes are not realistic alternatives, for administrative and political reasons, the conventional measurements are irrelevant from a policy perspective.

sted, utgiver, år, opplag, sider
2005. Vol. 37, nr 4, s. 453-470
Emneord [en]
excess burden, deadweight loss, income taxes
HSV kategori
Identifikatorer
URN: urn:nbn:se:kth:diva-58706DOI: 10.1177/0486613405280788Scopus ID: 2-s2.0-28444455607OAI: oai:DiVA.org:kth-58706DiVA, id: diva2:473825
Merknad
QC 20120112Tilgjengelig fra: 2012-01-07 Laget: 2012-01-07 Sist oppdatert: 2017-12-08bibliografisk kontrollert

Open Access i DiVA

Fulltekst mangler i DiVA

Andre lenker

Forlagets fulltekstScopus

Personposter BETA

Lind, Hans

Søk i DiVA

Av forfatter/redaktør
Lind, Hans
Av organisasjonen
I samme tidsskrift
The Review of Radical Political Economics

Søk utenfor DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric

doi
urn-nbn
Totalt: 71 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf