Alvarez, Yvette; Burbidge, John; Farrell, Ted; Palmer, Leigh - In: Canadian Journal of Economics 25 (1992) 1, pp. 111-22
The authors extend Deaton's atemporal optimal commodity tax model to a life-cycle environment in which the individual may choose to work in many periods. The authors are able to confirm the Corlett-Hague intuition--goods that are more complementary with leisure should be taxed at higher rates....