{"title":"Efficiency without Apology: Consideration of the Marginal Excess Tax Burden and Distributional Impacts in Benefit–Cost Analysis","authors":"A. Boardman, D. Greenberg, A. Vining, D. Weimer","doi":"10.1017/bca.2020.18","DOIUrl":"https://doi.org/10.1017/bca.2020.18","url":null,"abstract":"Abstract Some issues in the application of benefit–cost analysis (BCA) remain contentious. Although a strong conceptual case can be made for taking account of the marginal excess tax burden (METB) in conducting BCAs, it is usually excluded. Although a strong conceptual case can be made that BCA should not include distributional values, some analysts continue to advocate doing so. We discuss the cases for inclusion of the METB and the exclusion of distributional weights from what we refer to as “core” BCA, which we argue should be preserved as a protocol for assessing allocative efficiency. These issues are topical because a recent article in this journal recommends ignoring the METB on the grounds that desirable distributional effects offset its cost. We challenge the logic of this article and explain why it may encourage inefficient policies.","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"35 1","pages":"457 - 478"},"PeriodicalIF":3.4,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88209302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Adverse spillovers","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-17","DOIUrl":"https://doi.org/10.4324/9781351029780-17","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"74 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79488656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Is producer surplus a rent?","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-9","DOIUrl":"https://doi.org/10.4324/9781351029780-9","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"21 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90165718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluating spillovers","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-19","DOIUrl":"https://doi.org/10.4324/9781351029780-19","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"35 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78119748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Critique of the discounted present value criterion (II)","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-29","DOIUrl":"https://doi.org/10.4324/9781351029780-29","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"44 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82985795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Introduction to investment criteria","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-21","DOIUrl":"https://doi.org/10.4324/9781351029780-21","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"41 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81678622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Calculation of rates of return and of time preference","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-27","DOIUrl":"https://doi.org/10.4324/9781351029780-27","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"128 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77369089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Measuring the benefits of recreational areas","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-47","DOIUrl":"https://doi.org/10.4324/9781351029780-47","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"45 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85680433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Internalizing Externalities, D. N. Hyman, Chairat Aemkulwat
{"title":"Internalizing externalities","authors":"Internalizing Externalities, D. N. Hyman, Chairat Aemkulwat","doi":"10.4324/9781351029780-18","DOIUrl":"https://doi.org/10.4324/9781351029780-18","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"30 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80711180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Cost-benefit analysis and the problem of locating environmentally noxious facilities (NIMBYs)","authors":"E. Mishan, E. Quah","doi":"10.4324/9781351029780-53","DOIUrl":"https://doi.org/10.4324/9781351029780-53","url":null,"abstract":"","PeriodicalId":45587,"journal":{"name":"Journal of Benefit-Cost Analysis","volume":"1 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83317445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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