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  2. Tax efficiency - Wikipedia

    en.wikipedia.org/wiki/Tax_efficiency

    Taxation leads to a reduction in the economic well-being known as deadweight loss. This loss occurs because taxes create disincentives for production. The gap between taxed and the tax-free production is the deadweight loss. [4] Deadweight loss reduces both the consumer and producer surplus. [5] The magnitude of deadweight loss depends on the ...

  3. Deadweight loss - Wikipedia

    en.wikipedia.org/wiki/Deadweight_loss

    Where a tax increases linearly, the deadweight loss increases as the square of the tax increase. This means that when the size of a tax doubles, the base and height of the triangle double. Thus, doubling the tax increases the deadweight loss by a factor of 4. The varying deadweight loss from a tax also affects the government's total tax revenue.

  4. Excess burden of taxation - Wikipedia

    en.wikipedia.org/wiki/Excess_burden_of_taxation

    A common position in economics is that the costs in a cost-benefit analysis for any tax-funded project should be increased according to the marginal cost of funds, because that is close to the deadweight loss that will be experienced if the project is added to the budget, or to the deadweight loss removed if the project is removed from the budget.

  5. Tax wedge - Wikipedia

    en.wikipedia.org/wiki/Tax_wedge

    The filled-in "wedge" created by a tax actually represents the amount of deadweight loss created by the tax. [2] Deadweight loss is the reduction in social efficiency (producer and consumer surplus) from preventing trades for which benefits exceed costs. [2] Deadweight loss occurs with a tax because a higher price for consumers, and a lower ...

  6. Tax incentive - Wikipedia

    en.wikipedia.org/wiki/Tax_incentive

    Many "tax incentives" simply remove part of, or all the burden of the tax from whatever market transaction is taking place. That is because almost all taxes impose what economists call an excess burden or a deadweight loss [citation needed]. Deadweight loss is the difference between the amount of economic productivity that would occur without ...

  7. Tax incidence - Wikipedia

    en.wikipedia.org/wiki/Tax_incidence

    The tax burden measures the true economic effect of the tax, measured by the difference between real incomes or utilities before and after imposing the tax, and taking into account how the tax causes prices to change. For example, if a 10% tax is imposed on sellers of butter, but the market price rises 8% as a result, most of the tax burden is ...

  8. 2023 Tax Season: What Is Unrealized Gain or Loss and Is ... - AOL

    www.aol.com/finance/2023-tax-season-unrealized...

    In other words, if an asset is projected to make money but you don’t cash in on that profit, it’s an unrealized gain. An unrealized loss refers to the drop in an asset’s value before it’s ...

  9. Optimal tax - Wikipedia

    en.wikipedia.org/wiki/Optimal_tax

    Feldstein recognizes that high taxes deter people from actively engaging in the market, causing a lower production rate as well as a deadweight loss. Yet, because it is difficult to see tangible results of deadweight loss, policy makers largely ignore it. [9]