haku: @author Kleven, H. J. / yhteensä: 2
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| Tekijä: | Kleven, H. J. Richter, W. F. Sorensen, P. B. |
| Otsikko: | Optimal taxation with household production |
| Lehti: | Oxford Economic Papers
2000 : JUL, VOL. 52:3, p. 584-594 |
| Asiasana: | Tax optimization Service Household economics Mathematical models Theories |
| Kieli: | eng |
| Tiivistelmä: | The optimal tax system should favour market-produced services which are closed substitutes for home-produced services. A commodity tax system, which minimizes the excess burden of taxation involves relatively high rates of tax on goods that are complementary to leisure, in order to offset the distortionary effect of taxes on labour supply. Uniform commodity taxation is optimal only if preferences are homothetic in goods and weakly separable in goods and leisure. |
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