search query: @indexterm taxation / total: 1872
reference: 130 / 1872
| Author: | Broadway, R. Gahvari, F. |
| Title: | optimal taxation with consumption time as a leisure or labor substitute |
| Journal: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 1851-1878 |
| Index terms: | consumption labour leisure taxation |
| Language: | eng |
| Abstract: | This article explores the optimal commodity taxation problem when time taken in consumption is a perfect substitute for either labor or leisure. The results show that while labor substitutability affects the optimal tax structure, leisure substitutability leaves the classical optimal tax results intact. |
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