Human societies of all kinds solve a problem of order. That is what differentiates them from sets of isolated individuals. The problem may be solved in various ways: in particular, some societies possess a state which provides order, while others are stateless. However, the existence of a state...

We evaluate efficiency considerations underlying the widespread exemption of food from sales and value added taxes and the implications for tax policy. Household and restaurant meals and both constant and increasing returns cases are examined. Higher taxes on food offset the non-taxation of time...

This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy. Although there are increasing returns in both...