Rent seeking and the excess burden of taxation
نویسندگان
چکیده
منابع مشابه
Excess Burden of Taxation
The excess burden of taxation is the efficiency cost, or deadweight loss, associated with taxation. Excess burden is commonly measured by the area of the associated Harberger triangle, though accurate measurement requires the use of compensated demand and supply schedules. The generation of empirical excess burden studies that followed Arnold Harberger’s pioneering work in the 1960s measured th...
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A generalized measure of the excess burden of a tax system is proposed which integrates the distribution of taxes, along with standard efficiency and compliance costs, as a source of excess burden. In the absence of compliance and efficiency costs, the generalized excess burden measures the excess burden of regressive taxation, and provides a useful index for ranking the regressivity of differe...
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Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an increase in labor supply and consumption and a reduction of the marginal income tax, while the child benefi...
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Innovations and their adoption are the keys to growth and development. Innovations are less socially useful, but more profitable for the innovator, when they are adopted slowly and the innovator remains a monopolist. For this reason, rent-seeking, both public and private, plays an important role in determining the social usefulness of innovations. This paper examines the political economy of in...
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ژورنال
عنوان ژورنال: European Journal of Political Economy
سال: 2014
ISSN: 0176-2680
DOI: 10.1016/j.ejpoleco.2014.06.003