Creedy, John2013-08-012022-07-052013-08-012022-07-0520132013https://ir.wgtn.ac.nz/handle/123456789/18789This paper provides a technical introduction to the use of the elasticity of taxable income in welfare comparisons and optimal tax discussions. It draws together, using a consistent framework and notation, a number of established results concerning marginal welfare changes and optimal taxes, in addition to presenting some new results, particularly in terms of non-marginal tax changes.pdfen-NZNo known rights restriction other than copyrighthttps://www.wgtn.ac.nz/library/about-us/policies-and-strategies/copyright-for-the-researcharchiveIncome taxationTaxable incomeElasticity of taxable incomeExcess burden of taxationMarginal welfare costOptimum taxTexthttp://www.victoria.ac.nz/sacl/about/cpf