• The marginal (opportunity) cost of public funds 

      Bjertnæs, Geir Haakon (Discussion Paper;No. 925, Working paper, 2020-04)
      Several studies show cases where the Samuelson rule holds, or where the marginal cost of public funds (MCF) equals one within optimized tax systems. The conditions for the original Samuelson rule to hold in these studies ...
    • The costs of taxation in the presence of inequality 

      Valseth, Åsmund Sunde; Holtsmark, Bjart; Holtsmark, Katinka (Discussion papers;908, Working paper, 2019-06)
      This paper provides a new and improved measure of the marginal cost of public funds (MCF). It is based on a benchmark tax which is distributionally neutral and non-distortive. This is in contrast to the MCF-measure used ...