Measuring the Burden of Taxation: An Index Number Approach

  • Bernd Genser
Conference paper


Measuring the burden which taxes impose upon a representative citizen has been both an issue of public finance theory and of fiscal policy analysis for a long time. Nevertheless official national and international statistics offer rather crude tax/income ratios (based on summary figures of budget data and/or national account statistics or on imputed figures of specific benchmark households) only. Standardized measures of the tax burden, similar to indices used in price, wage, or production statistics are still lacking although such measures should serve as more reliable quantitative indicators to judge tax policy programmes which dominate todays political discussions.


Price Index Excess Burden Direct Taxis Price Increment National Account Statistic 
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Copyright information

© Springer-Verlag Berlin Heidelberg 1988

Authors and Affiliations

  • Bernd Genser
    • 1
  1. 1.Department of Economics and StatisticsUniversity of KonstanzKonstanzGermany

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