Boskin, Michael J. <br/><br/>
Optimal Tax Theory:  Econometric Evidence and Tax Policy / 
Michael J. Boskin. 
 - Cambridge, Mass.  National Bureau of Economic Research  1976. 
 - 1 online resource:  illustrations (black and white); 
 - NBER working paper series  no. w0152 .
 - Working Paper Series (National Bureau of Economic Research)  no. w0152. .
<br/><br/> October 1976. 
<br/><br/> 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. 
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