영문목차

Acknowledgements=vii

Introduction/John Creedy=ix

PART I. CONCEPTS OF WELFARE CHANGE AND EXCESS BURDEN=3

1. Charles Blackorby and David Donaldson (1988), 'Money Metric Utility: A Harmless Normalization?', Journal of Economic Theory, 46, 120-29=3

2. Jon A. Breslaw and J. Barry.Smith (1995), 'Measuring Welfare Changes When Quantity is Constrained', Journal of Business and Economic Statistics, 13 (1), January, 95-103=13

3. John S. Chipman and James C. Moore (1980), 'Compensating Variation, Consumer's Surplus, and Welfare', American Economic Review, 70 (5), December, 933-49=22

4. B.G. Dahlby (1977), 'The Measurement of Consumer Surplus and the Path Dependence Problem', Public Finance, XXXII (3), 293-310=39

5. Angus Deaton (1979), 'The Distance Function in Consumer Behaviour with Applications to Index Numbers and Optimal Taxation', Review of Economic Studies, XLVI (3/144), 391-405=57

6. P.A. Diamond and D.L. McFadden (1974), 'Some Uses of the Expenditure Function in Public Finance', Journal of Public Economics, 3 (1), February, 3-21=72

7. Udo Ebert (1995), 'Consumer's Surplus: Simple Solutions to an Old Problem', Bulletin of Economic Research, 47 (4), 285-94=91

8. C.D. Foster and H.L.I. Neuburger (1974), 'The Ambiguity of the Consumer's Surplus Measure of Welfare Change', Oxford Economic Papers, 26 (1), March, 66-77=101

9. J.A. Kay (1980), 'The Deadweight Loss From a Tax System', Journal of Public Economics, 13, 111-19=113

10. Joram Mayshar (1990), 'On Measures of Excess Burden and their Application', Journal of Public Economics, 43, 263-89=122

11. Wilfried Pauwels (1986), 'Correct and Incorrect Measures of the Deadweight Loss of Taxation', Public Finance, XXXXI (2), 267-75=149

12. Elisha A. Pazner and Efraim Sadka (1980), 'Excess-Burden and Economic Surplus as Consistent Welfare Indicators', Public Finance, XXXV (3), 439-49=158

13. Dale O. Stahl II (1983), 'A Note on the Consumer Surplus Path-of-integration Problem', Economica, 50 (197), February, 95-8=169

14. Robert D. Willig (1976), 'Consumer's Surplus Without Apology', American Economic Review, 66 (4), 589-97=173

15. H. Youn Kim (1997), 'Inverse Demand Systems and Welfare Measurement in Quantity Space', Southern Economic Journal, 63 (1), 663-79=182

PART II. APPROXIMATIONS AND MARGINAL CHANGES=201

16. Ehtisham Ahmad and Nicholas Stern (1984), 'The Theory of Reform and Indian Indirect Taxes', Journal of Public Economics, 25 (3), December, 259-98=201

17. James Banks, Richard Blundell and Arthur Lewbel (1996), 'Tax Reform and Welfare Measurement: Do We Need Demand System Estimation?', Economic Journal, 106, September, 1227-41=241

18. Martin S. Feldstein (1972), 'Distributional Equity and the Optimal Structure of Public Prices', American Economic Review, 62, 32-6=256

19. David Madden (1995), 'An Analysis of Indirect Tax Reform in Ireland in the 1980s', Fiscal Studies, 16 (1), February, 18-37=261

20. David Madden (1996), 'Marginal Tax Reform and the Specification of Consumer Demand Systems' , Oxford Economic Papers, 48 (4), October, 556-67=281

21. David Madden (1997), 'Conditional Demands and Marginal Tax Reform', Oxford Bulletin of Economics and Statistics, 59 (2), May, 237-55=293

22. Joram Mayshar and Shlomo Yitzhaki (1995), 'Dalton-Improving Indirect Tax Reform', American Economic Review, 85 (4), September, 793-807=312

23. David M. Newbery (1995), 'The Distributional Impact of Price Changes in Hungary and the United Kingdom', Economic Journal, 105, July, 847-63=327

Name Index=345

2

영문목차

Acknowledgements=ix

An introduction by the editor to both volumes appears in volume I

PART I. MARGINAL WELFARE COST AND COST OF FUNDS=3

1. Charles L. Ballard and Don Fullerton (1992), 'Distortionary Taxes and The Provision of Public Goods', Journal of Economic Perspectives, 6 (3), Summer, 117-31=3

2. Charles L. Ballard, John B. Shoven and John Whalley (1985), 'The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach', National Tax Journal, XXXVIII (2), June, 125-40=18

3. Edgar K. Browning (1987), 'On the Marginal Welfare Cost of Taxation', American Economic Review, 77 (1), March, 11-23=34

4. Edgar K. Browning (1976), 'The Marginal Cost of Public Funds', Journal of Political Economy, 84 (2), April, 283-98=47

5. Christopher C. Findlay and Robert L. Jones (1982), 'The Marginal Cost of Australian Income Taxation', Economic Record, 58 (162), September, 253-62=63

6. John Freebairn (1995), 'Reconsidering the Marginal Welfare Cost of Taxation', Economic Record, 71 (213), June, 121-31=73

7. Don Fullerton (1991), 'Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation', American Economic Review, 81 (1), March, 302-8=84

8. Paul C. McKeown and Alan E. Woodfield (1995), 'The Welfare Cost of Taxation in New Zealand Following Major Tax Reforms', New Zealand Economic Papers, 29 (1), June, 41-62=91

9. Ronnie Schodiaeresisb (1994), 'On Marginal Cost and Marginal Benefit of Public Funds', Public Finance, 49 (1), 87-106=113

10. Arthur Snow and Ronald S. Warren, Jr. (1996), 'The Marginal Welfare Cost of Public Funds: Theory and Estimates', Journal of Public Economics, 61, 289-305=133

11. Charles Stuart (1984), 'Welfare Costs per Dollar of Additional Tax Revenue in the United States', American Economic Review, 74 (3), June, 352-62=150

12. Robert K. Triest (1990), 'The Relationship Between the Marginal Cost of Public Funds and Marginal Excess Burden', American Economic Review, 80 (3), June, 557-66=161

13. Sally Wallace and Michael Wasylenko (1992), 'Tax Reform 1986 and Marginal Welfare Changes for Labor', Southern Economic Journal, 59 (1), July, 39-48=171

14. David E. Wildasin (1979), 'Public Good Provision with Optimal and Non-Optimal Commodity Taxation', Economics Letters, 4, 59-64=181

PART II. EMPIRICAL MEASUREMENT=189

15. Bert M. Balk (1995), 'Approximating a Cost-of-Living Index From Demand Functions: A Retrospect', Economics Letters, 49 (2), 147-55=189

16. N. Sodiaeresisren Blomquist (1983), 'The Effect of Income Taxation on the Labor Supply of Married Men in Sweden', Journal of Public Economics, 22 (2), November, 169-97=198

17. N.E. Bockstael and K.E. McConnell (1993), 'Public Goods as Characteristics of Non-Market Commodities', Economic Journal, 103, September, 1244-57=227

18. Michael D. Creel (1997), 'Welfare Estimation Using the Fourier Form: Simulation Evidence for the Recreation Demand Case', Review of Economics and Statistics, LXXIX (1), February, 88-94=241

19. J.S. Dodgson (1983), 'On the Accuracy and Appropriateness of Alternative Measures of Excess Burden', Economic Journal Conference Papers, 93, 106-14=248

20. Bernard Fortin, Michel Truchon and Louis Beauseacutejour (1993), 'On Reforming the Welfare System: Workfare Meets the Negative Income Tax', Journal of Public Economics, 51, 119-51=257

21. John C. Hause (1975), 'The Theory of Welfare Cost Measurement', Journal of Political Economy, 83 (6), December, 1145-82=290

22. Jerry A. Hausman (1981), 'Exact Consumer's Surplus and Deadweight Loss', American Economic Review, 71, September, 662-76=328

23. Mervyn A. King (1983), 'Welfare Analysis of Tax Reforms Using Household Data', Journal of Public Economics, 21 (2), July, 183-214=343

24. Douglas M. Larson (1988), 'Exact Welfare Measurement for Producers Under Uncertainty', American Journal of Agricultural Economics, 70 (3), August, 597-603=375

25. Douglas M. Larson (1992), 'Further Results on Willingness to Pay for Nonmarket Goods', Journal of Environmental Economics and Management, 23, 101-22=382

26. Herbert Mohring (1971), 'Alternative Welfare Gain and Loss Measures', Western Economic Journal, IX (4), December, 349-68=404

27. John Muellbauer (1974), 'Prices and Inequality: The United Kingdom Experience', Economic Journal, 84 (333), March, 32-55=424

28. Susan Porter-Hudak and Kathy Hayes (1986), 'The Statistical Precision of a Numerical Methods Estimator as Applied to Welfare Loss', Economics Letters, 20 (3), 255-7=448

29. K. Hayes and S. Porter-Hudak (1987), 'Regional Welfare Loss Measures of the 1973 Oil Embargo: A Numerical Methods Approach', Applied Economics, 19 (10), October, 1317-27=451

30. Harvey S. Rosen (1978), 'The Measurement of Excess Burden with Explicit Utility Functions', Journal of Political Economy, 86 (2/2), April, S121-35=462

31. Thomas M. Stoker (1986), 'The Distributional Welfare Effects of Rising Prices in the United States: The 1970's Experience', American Economic Review, 76 (3), June, 335-49=477

32. Yrjodiaeresis O. Vartia (1983), 'Efficient Methods of Measuring Welfare Change and Compensated Income in Terms of Ordinary Demand Functions', Econometrica, 51 (1), January, 79-98=492

33. Brian D. Wright and Jeffrey C. Williams (1988), 'Measurement of Consumer Gains from Market Stabilization', American Journal of Agricultural Economics, 70 (3), August, 616-27=512

Name Index=525