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Optimum Taxation and Time Allocation: A Survey of Theoretical Analysis

Mir Hossein Mousavi; Masoomeh Nematpoor; Hosseyn Zarin Eghbali

Volume 8, Issue 29 , July 2008, , Pages 109-129

Abstract
  This paper deals with optimum commodity taxation in Bocker’s (1965) model of the allocation of time. While the existing public finance literature emphasizes the role of cross elasticity’s with leisure, we find that the optimal tax system crucially depends on factor shares and elasticity’s ...  Read More