Contributing to evidence-based health policy decisions
Auerbach, A. J. (1985). The theory of excess burden and optimal taxation, in Alan J. Auerbach and Martin Feldstein, eds., Handbook of Public Economics, V. 1, North-Holland, Amsterdam, 61-127.
Ballard, Charles L., John B. Shoven, and John Whalley (1985), The total welfare cost of the United States tax system: A general equilibrium approach. National Tax Journal 38:2, 125-140.
Conover, Christopher J.Congress Should Account for the Excess Burden of Taxation. Policy Analysis no. 669, Cato Institute, October 13, 2010. Provides estimates of marginal excess burden of losses related to various U.S. taxes (Table 1). On average, each dollar of additional federal taxes results in 44 cents in lost output.