Abstract: Measurements of the distortionary cost of labor income taxation generally assume that there are no other distortions. Browning (1994)identifies many pre-existing distortions, argues that such distortions reduce wages below the social value of labor's marginal product, and concludes that the marginal welfare cost of labor income taxation is substantially higher than suggested by previous estimates. The primary type of distortion Browning analyzes, however, has no direct effect on the marginal distortionary cost of labor income taxation.