implications for how aggregate labor supply responds to changes in taxes. In the first model, curvature in the utility from leisure … extent of curvature in the utility from leisure function …

(relatively) tax complements to leisure and subsidize substitutes because doing so helps to offset the distorting effect of …, Atkinson and Stiglitz (1976) claim to have demonstrated the opposite, that goods complementary with leisure should quot … that the optimality of relatively taxing leisure complements is indeed correct, and conflicting results are explained …

, and public goods. Standard theory, which supposes that persons want more income and more leisure, does not predict how …The merits of alternative income tax policies depend on the population distribution of preferences for income, leisure … beyond the presumption that persons prefer more income and leisure. This shows that observation of a person's labor supply …

From the theoretical point of view, the justification for aggregating leisure and work at home into one entity, "non … socioeconomic variables than is leisure, and this paper shows that the aggregation is also suspect from the analytical point of view …

We develop theory and present a suite of theoretically consistent empirical measures to explore the extent to which …