Table 9 Open in new tab Selected MCF...

Country

Tax type

Estimate

Source

Australia

Labour

1.19–1.24

Campbell and Bond (1997)

Australia

Labour

1.28–1.55

Findlay and Jones (1982)

Australia

Capital

1.21–1.48

Diewert and Lawrence (1998)

Australia

Capital

1.15–1.51

Benge (1999)

Bangladesh

Sales

0.95–1.07

Devarajan et al. (2002)

Bangladesh

Import

1.17–2.18

Devarajan et al. (2002)

Cameroon

Sales

0.48–0.96

Devarajan et al. (2002)

Cameroon

Import

1.05–1.37

Devarajan et al. (2002)

Canada

Commodity

1.25

Campbell (1975)

Canada

Labour

1.38

Dahlby (1994)

Canada

Labour

1.39–1.53

Fortin and Lacroix (1994)

China

Sales

2.31

Laffont and Senik-Leygonie (1997)

India

Excise

1.66–2.15

Ahmad and Stern (1987)

India

Sale

1.59–2.12

Ahmad and Stern (1987)

India

Import

1.54–2.17

Ahmad and Stern (1987)

Indonesia

Sales

0.97–1.11

Devarajan et al. (2002)

Indonesia

Import

0.99–1.18

Devarajan et al. (2002)

New Zealand

Labour

1.18

Diewert and Lawrence (1994)

Sweden

All taxes

1.69–2.29

Hansson and Stuart (1985)

United States

All taxes

1.17–1.33

Ballard et al. (1985)

United States

Labour

1.21–1.24

Stuart (1984)

United States

Labour

1.32–1.47

Browning (1987)

United States

All taxes

1.47

Jorgenson and Yun (1990)

United States

Labour

1.08–1.14

Ahmed and Croushore (1994)

Table 9

Open in new tab

Selected MCF Estimates

Country	Tax type	Estimate	Source
Australia	Labour	1.19–1.24	Campbell and Bond (1997)
Australia	Labour	1.28–1.55	Findlay and Jones (1982)
Australia	Capital	1.21–1.48	Diewert and Lawrence (1998)
Australia	Capital	1.15–1.51	Benge (1999)
Bangladesh	Sales	0.95–1.07	Devarajan et al. (2002)
Bangladesh	Import	1.17–2.18	Devarajan et al. (2002)
Cameroon	Sales	0.48–0.96	Devarajan et al. (2002)
Cameroon	Import	1.05–1.37	Devarajan et al. (2002)
Canada	Commodity	1.25	Campbell (1975)
Canada	Labour	1.38	Dahlby (1994)
Canada	Labour	1.39–1.53	Fortin and Lacroix (1994)
China	Sales	2.31	Laffont and Senik-Leygonie (1997)
India	Excise	1.66–2.15	Ahmad and Stern (1987)
India	Sale	1.59–2.12	Ahmad and Stern (1987)
India	Import	1.54–2.17	Ahmad and Stern (1987)
Indonesia	Sales	0.97–1.11	Devarajan et al. (2002)
Indonesia	Import	0.99–1.18	Devarajan et al. (2002)
New Zealand	Labour	1.18	Diewert and Lawrence (1994)
Sweden	All taxes	1.69–2.29	Hansson and Stuart (1985)
United States	All taxes	1.17–1.33	Ballard et al. (1985)
United States	Labour	1.21–1.24	Stuart (1984)
United States	Labour	1.32–1.47	Browning (1987)
United States	All taxes	1.47	Jorgenson and Yun (1990)
United States	Labour	1.08–1.14	Ahmed and Croushore (1994)

Country	Tax type	Estimate	Source
Australia	Labour	1.19–1.24	Campbell and Bond (1997)
Australia	Labour	1.28–1.55	Findlay and Jones (1982)
Australia	Capital	1.21–1.48	Diewert and Lawrence (1998)
Australia	Capital	1.15–1.51	Benge (1999)
Bangladesh	Sales	0.95–1.07	Devarajan et al. (2002)
Bangladesh	Import	1.17–2.18	Devarajan et al. (2002)
Cameroon	Sales	0.48–0.96	Devarajan et al. (2002)
Cameroon	Import	1.05–1.37	Devarajan et al. (2002)
Canada	Commodity	1.25	Campbell (1975)
Canada	Labour	1.38	Dahlby (1994)
Canada	Labour	1.39–1.53	Fortin and Lacroix (1994)
China	Sales	2.31	Laffont and Senik-Leygonie (1997)
India	Excise	1.66–2.15	Ahmad and Stern (1987)
India	Sale	1.59–2.12	Ahmad and Stern (1987)
India	Import	1.54–2.17	Ahmad and Stern (1987)
Indonesia	Sales	0.97–1.11	Devarajan et al. (2002)
Indonesia	Import	0.99–1.18	Devarajan et al. (2002)
New Zealand	Labour	1.18	Diewert and Lawrence (1994)
Sweden	All taxes	1.69–2.29	Hansson and Stuart (1985)
United States	All taxes	1.17–1.33	Ballard et al. (1985)
United States	Labour	1.21–1.24	Stuart (1984)
United States	Labour	1.32–1.47	Browning (1987)
United States	All taxes	1.47	Jorgenson and Yun (1990)
United States	Labour	1.08–1.14	Ahmed and Croushore (1994)

Source: Auriol and Warlters (2012). The Marginal Cost of Public Funds and Tax Reform in Africa.

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