Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...

This article clarifies the management of peasant households in the Tsugaru district of the Aomori Prefecture between the 1870s and 1930s, especially focusing on the relationship between the advances in agricultural technology and the labor allocation strategy of the peasant households. We...