Optimum Taxation and Time Allocation: A Survey of Theoretical Analysis
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 of substit...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2008-06-01
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| Series: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Online Access: | https://joer.atu.ac.ir/article_3217_c75340603fedf4e440f3b5c88d0562d4.pdf |