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Optimal Tax Theory: Econometric Evidence and Tax Policy

  • Michael J. Boskin
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    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.

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    Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 0152.

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    Date of creation: Oct 1976
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    Publication status: published as Econometric Contributions to Public Policy, Stone, R., ed.: MacMillan forthe International Economic Associations, 1978.
    Handle: RePEc:nbr:nberwo:0152
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