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CPB | Economic Policy Analysis

Publications

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January 24, 2018

Should CBA’s include a correction for the marginal excess burden of taxation?
Download Should CBA’s include a correction for the marginal excess burden of taxation?, Pdf, 1.6 MB
Should CBA’s include a correction for the marginal excess burden of taxation?, Pdf, 1.6 MB

According to economic theory, taxation drives a wedge between private and public benefits, which distorts labour supply, consumption and investment and leads to loss of welfare. →