The Welfare Cost of Factor Taxation in a Perfect-Foresight Model
在一个动态一般均衡模型中计算了各种要素税的边际效率成本，发现超额负担大于静态模型的结果，且对参数和时间敏感，但不同税种的排序相对稳健。
This paper examines the marginal efficiency cost of various factor taxes in a dynamic general-equilibrium model. The au thor solves for the excess burden of anticipated and unanticipated, t emporary and permanent, tax policies. Using a range of estimates for taste and technology parameters, he finds excess burdens larger than those indicated by previous studies that use static models. These exc ess burdens are sensitive to parameter values and timing. However, th e rankings of alternative tax policies turn out to be insensitive to structural parameter values. Copyright 1987 by University of Chicago Press.