Una medida de la carga excedente de la provisión de bienes públicos

Abstract

The aim of this paper is to present a measurement of the excess burden that arises from the provision of a public good whey these are differences in the demands of the different consumers or when the benefit principle of taxation is not applied. Firstly, as beachmarck, the usual measurement of the excess burden due to uniform provision (equal to all consumers) of a public good is developed. Elasticities of demand and supply have an inverse effect in the case of taxation and expenditures. In the first case, the loss in welfare is related in a direct way with the elasticities. In the second case, it is related in an inverse way. The paper concludes with some comments on the relevance of the results for policy.