This article examines the labor supply response to a change in the income tax rate when tax revenues finance the provision of government goods. It first shows that even if taxpayers value government goods directly as equivalent income, there will still exist an income effect. It then discusses...

This article reexanunes the Ramsey tax problem using Becker's household-production approach. It assumes that market-purchased goods and time are used m fixed but different proportions in generating consumption activities. It derives a generalized version of Atkinson and Stiglitz's findings...

The U. S. tax structure implicitly subsidizes housing in a number of ways. This Abstract article employs a dynamic general equilibrium model of housing, consumption and economic growth to examine the long-run effects of eliminating these implicit subsidies on capital accumulation and welfare. It...

This article investigates how tax evasion changes the relationship between tax rate, tax revenue, and welfare at the margin. It gives expressions for the marginal tax revenue, the marginal welfare loss, and the marginal cost of public funds and shows that tax evasion may reduce as well as...