@techreport{NBERw0152,
 title = "Optimal Tax Theory: Econometric Evidence and Tax Policy",
 author = "Michael J. Boskin",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "152",
 year = "1976",
 month = "October",
 URL = "http://www.nber.org/papers/w0152",
 abstract = {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.},
}