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Optimal Tax Theory: Econometric Evidence and Tax Policy

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  • Michael J. Boskin

Abstract

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.

Suggested Citation

  • Michael J. Boskin, 1976. "Optimal Tax Theory: Econometric Evidence and Tax Policy," NBER Working Papers 0152, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:0152
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    References listed on IDEAS

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