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Manuel A. Gómez
''The effect of the government temporal horizon on the optimal tax structure''
( 2004, Vol. 8 No.1 )
The government temporal horizon is shown to be a key determinant of the optimal tax structure in an endogenous growth model of the US economy. As the temporal horizon lengthens, wage taxation is gradually substituted by consumption taxation. The optimal tax mix depends notably on the leisure specification.
Keywords: Endogenous growth
JEL: H2 - Taxation, Subsidies, and Revenue: General
O4 - Economic Growth and Aggregate Productivity: General
Manuscript Received : Dec 22 2003 Manuscript Accepted : Jan 05 2004

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