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A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
(National Tax Association, 1998)
In my original paper, I demonstrated that, under standard simplifying assumptions, it is possible to finance a public good in a manner such that a Pareto improvement results whenever the simple cost-benefit test is ...
Tax Policy and Gifts
(American Economic Association, 1998)
Voluntary transfers between individuals are potentially subject to income taxes and wealth transfer(estate and gift) taxes. With regard to the income tax, Henry Simons (1938) argued that it should be levied both on the ...