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.
CITATION STYLE
Boskin, M. J. (1978). Optimal Tax Theory, Econometric Evidence, and Tax Policy. In Econometric Contributions to Public Policy (pp. 182–205). Palgrave Macmillan UK. https://doi.org/10.1007/978-1-349-16003-7_9
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