TY  - BOOK
AU  - Dahlby,Bev
TI  - The marginal cost of public funds : : theory and applications 
T2  - Economics.Taxation
SN  - 9780262042505
U1  - 336.39  21
PY  - 2008///
CY  - Cambridge ;  , London : 
PB  - The MIT Press, 
N1  - Incluye referencias bibliográficas (páginas 310-324) e índice; 1. Introduction -- 2. Conceptual foundations of the MCF: 2.1. The excess burden of taxation ; 2.2. Optimal taxation, and public expenditures ; 2.3. The MCF and the gain from tax reform ; 2.4. Interpreting the MCF using demand and supply curves ; 2.5. The relationship between the MCF and the MEB ; 2.6. Application: the MCF for a tariff and the gain from free trade ; 2.7. Incorporating distributional preferences in the MCF ; 2.8. Alternative interpretations of the MCF -- 3. The MCF for commodity taxes: 3.1. The MCF and the Laffer curve ; 3.2. The MCF with multiple tax bases ; 3.3. Optimal commodity taxation ; 3.4. The MCF with externalities ; 3.5. The MCF with imperfect competition in commodity markets ; 3.6. Addiction/self-control problems ; 3.7. Smuggling ; 3.8. Studies of the marginal distortionary cost of taxing commodities -- 4. The MCFs for excise taxes in Thailand and the United Kingdom: 4.1. The MCFs for excise taxes in Thailand ; 4.2. The MCFs for excise taxes in the United Kingdom -- 5. The MCF from taxing labor income: 5.1. The MCF for a proportional tax on labor income ; 5.2. The SMCF for a progressive wage tax ; 5.3. Incorporating labor force participation effects in the MCF ; 5.4. Using the elasticity of taxable income to calculate the MCF ; 5.5. The MCF in models of political choice ; 5.6. Studies of the marginal distortionary cost of taxing labor income -- 6. Applications of the MCF from taxing labor income: 6.1. Involuntary unemployment and the MCF for a payroll tax ; 6.2. A Cost-benefit analysis of the taxpayer survey in Thailand ; 6.3. The optimal flat tax -- 7. The MCF from taxing the return to capital: 7.1. The MCF from taxing the return to savings in a small open economy ; 7.2. The MCF from taxing the return to capital in a small open economy ; 7.3. The MCF for the corporate income tax in a small open economy ; 7.4. Studies of the marginal distortionary cost of taxing the return on capital -- 8. The MCF from public sector borrowing: 8.1. Postwar debates on the burden of the public debt ; 8.2. The MCF from public debt in an overlapping generations model ; 8.3. The MCF from debt financed by distortionary taxation ; 8.4. Tax smoothing and optimal debt financing of public expenditures ; 8.5. The MCF from public sector borrowing in an endogenous growth model -- 9. The MCF in a federal system of government: 9.1. Fiscal externalities and fiscal imbalances ; 9.2. Horizontal fiscal externalities and the MCF of a subnational government ; 9.3. Intergovernmental grants and subnational governments’ MCF ; 9.4. Vertical fiscal externalities in a federation ; 9.5. Vertical fiscal imbalances in a federation -- 10. Applications of the MCF in federations: 10.1. Evaluating the Canadian provinces’ tax incentives for R&D ; 10.2. The Incentive effects of the Australian equalization system ; 10.3. Equalization grants and vertical and horizontal fiscal imbalances.
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