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http://hdl.handle.net/2183/29606 The effect of the government temporal horizon on the optimal tax structure
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Gómez, Manuel A., (2004) "The effect of the government temporal horizon on the optimal tax structure." Economics Bulletin, Vol. 8, No. 1 pp. 1−8
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Abstract
[Abstract]: The government temporal horizon is shown to be a key determinant of the optimal tax
structure in an endogenous growth model of the US economy. As the temporal horizon
lengthens, wage taxation is gradually substituted by consumption taxation. The optimal tax
mix depends notably on the leisure specification.