haku: @author Gahvari, F. / yhteensä: 11
viite: 3 / 11
| Tekijä: | Broadway, R. Gahvari, F. |
| Otsikko: | optimal taxation with consumption time as a leisure or labor substitute |
| Lehti: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 1851-1878 |
| Asiasana: | consumption labour leisure taxation |
| Kieli: | eng |
| Tiivistelmä: | 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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