TY  - BOOK
AU  - Boskin,Michael J.
ED  - National Bureau of Economic Research.
TI  - Optimal Tax Theory: Econometric Evidence and Tax Policy 
T2  - NBER working paper series
PY  - 1976///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - October 1976; Hardcopy version available to institutional subscribers
N2  - 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
UR  - https://www.nber.org/papers/w0152
UR  - http://dx.doi.org/10.3386/w0152
ER  -