This article is a response to the several criticisms made by Dahlby an
d Ruggeri in their comment on Browning's 1993 article dealing with the
marginal cost of redistribution (MCR). The author concludes that the
findings of the 1993 article require little or no modification. Most s
ignificantly, it is deemed unnecessary to alter the conclusion that th
e efficiency cost of income transfers is extremely high.