Mieszkowski, Peter M. (1966), "The Comparative Efficiency of Tariffs and Other Tax-Subsidy Schemes as a Means of Obtaining Revenue or Protecting Domestic Production." Journal of Political Economy, 74(6), 587-599.

``The applications of second-best welfare theory usually relate to a single policy issue such as whether the imposition of tariffs will increase welfare in the presence of distortions in domestic factor markets or whether a general direct tax is more efficient than an indirect tax on a specific commodity. The aim of this article is to extend our knowledge about the comparative efficiency of different tax systems by calculating the excess burden of several taxes (subsidies), all of which accomplish a specific policy objective such as raising a given amount of revenue or increasing the output of a particular commodity by a predetermined amount.