The Theory of Excess Burden and Optimal Taxation¶
Auerbach, A. J. (1985). The Theory of Excess Burden and Optimal Taxation. Handbook of Public Economics, Volume 1 (North-Holland).
Cited by¶
2 citations across 2 artifacts.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Deadweight Loss
This sourceComprehensive survey tracing the chronological development of excess-burden (deadweight-loss) theory and optimal-tax theory.
Domain-specific¶
- Slutsky Decomposition
- In public finance, the compensated response enters excess-burden analysis while the income response captures a distributional or purchasing-power consequence
This sourceAuerbach's Handbook chapter, for excess burden as a function of the compensated response; the distributional reading of the income term is the article's own framing convention, not the chapter's result.
Supported in partVerified against the source
- In public finance, the compensated response enters excess-burden analysis while the income response captures a distributional or purchasing-power consequence
Verification¶
Does it exist? Confirmed. This work's DOI resolves to a registered record, which fixes its identity. That is all it fixes.
Does it back the claim? Read against the text for 1 of 2 citations: 1 supported in part. Each verdict is shown under its citation below, with what in the work backs the sentence.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:20870c16f664 · see in the full table