TY  - JOUR
AU  - Boskin,Michael J.
TI  - Optimal Tax Theory: Econometric Evidence and Tax Policy
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 152
PY  - 1976
Y2  - October 1976
UR  - http://www.nber.org/papers/w0152
L1  - http://www.nber.org/papers/w0152.pdf
N1  - Author contact info:
Michael J. Boskin
Hoover Institution
Stanford University
434 Galvez Mall
Stanford, CA 94305-6010
Tel: 650/723-6482
Fax: 650/723-6494
E-Mail: boskin@stanford.edu
AB  - 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.
ER  -