Optimum taxation and allocation of time

Article Abstract:

Optimal taxation states that, any market good which requires little household time, or even saves time, should carry a relative low tax rate. Optimal commodity taxation is governed by factor shares in household activities. The BeckerEs theory of allocation of time is the base of this optimal taxation.

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On the atmosphere externality and corrective taxes

Article Abstract:

In the presence of an "Atmosphere Externality" and competitive behavior by households, a uniform commodity tax on the externality-generating good, attains the first best. If income redistribution is desirable, then personalized taxes are required for the second best optimum.

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Tax bases, tax rates and the elasticity of reported income

Article Abstract:

It is shown that taxable income elasticity in the United States depends on useable deductions as per the Tax Reform Act of 1986. The idea of the fixity of key behavioral elasticity is questioned.

Personal Income Taxes, Personal Income Tax Rates, Personal income tax

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