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Taxation & Estate Planning
: TaxProf BlogKaplow: Taxing Leisure Complements
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Louis Kaplow (Harvard) has posted Taxing Leisure Complements on SSRN. Here is the abstract: Ever since Corlett and Hague (1953), it has been understood that it tends to be optimal on second-best grounds to (relatively) tax complements to leisure and...Full post as published by TaxProf Blog on January 08, 2009 (boomark / email).
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