Optimal Tax Theory: Econometric Evidence and Tax Policy / Michael J. Boskin.

Format:

Book

Author/Creator:

Boskin, Michael J.

Contributor:

National Bureau of Economic Research.

Series:

Working Paper Series (National Bureau of Economic Research) no. w0152.

NBER working paper series no. w0152

Language:

English

Subjects (All):

Taxation--Econometric models.

Taxation.

Taxation--Economic aspects.

Physical Description:

1 online resource: illustrations (black and white);

Other Title:

Optimal Tax Theory

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1976.

Cambridge, Mass. : National Bureau of Economic Research, 1976.

Summary:

The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and recent econometric evidence for tax policy. Toward this end, Section 2 provides a brief and often heuristic summary of the major results of optimal tax theory. Section 3 reports the results of some recent econometric studies of saving and labor supply. Finally, Section 4 outlines the implications of the combined theory and econometric evidence for tax policy.

Notes:

Print version record

October 1976.