Elsevier

Economics Letters

Volume 46, Issue 1, September 1994, Pages 61-67
Economics Letters

Tax reform with sub-additive and nested-additive preferences

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Abstract

This paper characterizes the direction of tax reform when preferences are sub-additive or nested-additive. This information should be useful for researchers doing empirical research on tax reform based on some form of additive functions for preferences.

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Cited by (1)

∗

Work on this paper started while I was visiting University of California at Berkeley. Financial support from the Norwegian Research Council for Applied Social Science is gratefully acknowledged.

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