Literaturnachweis - Detailanzeige
| Autor/inn/en | Liu, Liqun; Rettenmaier, Andrew J. |
|---|---|
| Titel | A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation |
| Quelle | In: Journal of Economic Education, 36 (2005) 4, S.369 (10 Seiten)Infoseite zur Zeitschrift |
| Sprache | englisch |
| Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
| ISSN | 0022-0485 |
| Schlagwörter | Microeconomics; Economics Education; Taxes; Undergraduate Study; Teaching Methods |
| Abstract | The excess burden of taxation typically has two graphical representations in undergraduate microeconomics and public finance textbooks: the IC/BC (indifference curve/budget constraint) representation and the demand/supply representation. The IC/BC representation has the advantage of showing the behavioral response to a distortionary tax and how a substitution effect alone contributes to the excess burden, whereas the demand/supply representation, also known as the Harberger Triangle, has the advantage of being easily estimated using observable variables. The authors provide a link between the two excess burden representations by illustrating how the Harberger Triangle in the demand/supply framework corresponds to the line segment that represents the excess burden in the IC/BC framework. (Author). |
| Anmerkungen | Heldref Publications, Helen Dwight Reid Educational Foundation, 1319 Eighteenth Street, NW, Washington, DC 20036-1802. Web site: http://www.heldref.org. |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2017/4/10 |
Literaturbeschaffung und Bestandsnachweise in Bibliotheken prüfen
Permalink als QR-Code
Inhalt auf sozialen Plattformen teilen (nur vorhanden, wenn Javascript eingeschaltet ist)
Teile diese Seite:
