() and Bengt Kriström
Per-Olov Johansson: Stockholm School of Economics and CERE
Bengt Kriström: CERE, Postal: SLU-Umeå and Umeå University
Abstract: In this note we discuss how to treat taxes in a cost-benefit analysis (CBA). In particular we relate the shadow price of taxes in CBA to the concepts the marginal cost of public funds MCPF) and the marginal excess burden (MEB) of taxes. In particular we demonstrate that the MCPF is equal to one plus the MEB for a marginal increase in a distortionary tax.
15 pages, March 30, 2010
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