The marginal cost of public funds is one at the optimal tax system - Jacobs, Bas (International tax and public finance, 2018)
Keywords: Business Taxation/Tax Law; Cost benefit analysis; Economic models; Economics; Economics and Finance; Fiscal policy; Heterogeneity; Income redistribution; Marginal costs; Public Finance; Public goods; Taxation; Taxes; Use taxes; Samuelson rule; Marginal cost of funds; H50; Optimal taxation; Optimal redistribution; H40; H20; Marginal excess burden; Optimal provision of public goods