EBCOR
Excess Burden Comes Out of Rent (EBCOR) is a concept of deadweight loss, unique in theory with the heterodox Georgist school of political economy. The name and acronym for EBCOR were first introduced by Mason Gaffney in 2009, who summarized the concept as being, "[The] gains to rent from removing excess burdens [of taxation]." Excess burdens from taxation on the production and consumption of wealth cause a reduction in expected rental yields, compared to if there were no such taxes in place.