determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between …This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …