Kelebihan beban perpajakan

Dalam ilmu ekonomi, kelebihan beban perpajakan, juga dikenal sebagai biaya bobot mati atau kerugian bobot mati dari perpajakan, adalah salah satu kerugian ekonomi yang diderita masyarakat sebagai akibat dari pajak atau subsidi. Teori ekonomi berpendapat bahwa distorsi mengubah jumlah dan jenis perilaku ekonomi dari apa yang akan terjadi di pasar bebas tanpa pajak. Kelebihan beban dapat diukur dengan menggunakan biaya dana rata-rata atau biaya dana marjinal. Kelebihan beban pertama kali dibahas oleh Adam Smith.^[1]

Kerugian ekonomi karena pajak telah dievaluasi serendah 2,5 sen per dolar pendapatan, dan setinggi 30 sen per dolar pendapatan (rata-rata), dan bahkan jauh lebih tinggi pada marginnya.^[2]^[3]^[4]

Lihat pula

Pengaruh pajak dan subsidi terhadap harga

Referensi

^ "Adam Smith and Tax Burden Theory". Diakses tanggal 6 Jun 2012.
^ Feldstein, Martin (1999). "Tax Avoidance and the Deadweight Loss of the Income Tax" (PDF). Review of Economics and Statistics. 81 (4). p. 674. doi:10.1162/003465399558391. S2CID 57568398.
^ Ballard, Charles L.; Shoven, John B.; Whalley, John (1982). "The Welfare Cost of Distortions in the United States Tax System: A General Equilibrium Approach". National Bureau of Economic Research Working Paper. No. 1043. doi:10.3386/w1043. S2CID 152604988.
^ For a review of literature arguing that moving to a uniform taxation of investment will lead to 0.1% to 0.3% increase in GNP, see Summers, Lawrence H. (1987). "Should Tax Reform Level the Playing Field?". National Bureau of Economic Research Working Paper. No. 2132. Cambridge, MA. doi:10.3386/w2132.

Bayer, R. C., & Sutter, M. (2009). The excess burden of tax evasion—An experimental detection–concealment contest. European Economic Review,53(5), 527-543.
T.N. Srinivasan (1987). "distortions," The New Palgrave: A Dictionary of Economics, v. 1, pp. 865–67.
N.H. Stern (1987). "optimal taxation," The New Palgrave: A Dictionary of Economics, v. 1, pp. 865–67.

[Economicae-1] "Adam Smith and Tax Burden Theory". Diakses tanggal 6 Jun 2012.

[2] Feldstein, Martin (1999). "Tax Avoidance and the Deadweight Loss of the Income Tax" (PDF). Review of Economics and Statistics. 81 (4). p. 674. doi:10.1162/003465399558391. S2CID 57568398.

[3] Ballard, Charles L.; Shoven, John B.; Whalley, John (1982). "The Welfare Cost of Distortions in the United States Tax System: A General Equilibrium Approach". National Bureau of Economic Research Working Paper. No. 1043. doi:10.3386/w1043. S2CID 152604988.

[4] For a review of literature arguing that moving to a uniform taxation of investment will lead to 0.1% to 0.3% increase in GNP, see Summers, Lawrence H. (1987). "Should Tax Reform Level the Playing Field?". National Bureau of Economic Research Working Paper. No. 2132. Cambridge, MA. doi:10.3386/w2132.

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