Optimal Tax Theory: Econometric Evidence and Tax Policy
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.
|Date of creation:||Oct 1976|
|Date of revision:|
|Publication status:||published as Econometric Contributions to Public Policy, Stone, R., ed.: MacMillan forthe International Economic Associations, 1978.|
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