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- W3125719754 abstract "This paper examines the implications of extending the Ahmad-Stern (1984) model of indirect tax reform to include labor supply. The inclusion of labor supply alters the basic measure of marginal revenue cost of indirect taxation and introduces the possibility of calculating a marginal revenue cost for direct taxation. The paper derives the expressions for these revised marginal revenue costs and provides estimates from Irish data. It then examines the sensitivity of the results to assumptions regarding functional form and, in particular, goods/leisure separability." @default.
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- W3125719754 date "1993-12-01" @default.
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- W3125719754 title "Labour supply, commodity demand and marginal tax reform" @default.
- W3125719754 hasPublicationYear "1993" @default.
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