News

Find contact details for any general enquiries.

Events

Find contact details for any general enquiries.

Our research

Our academic staff are at the forefront of global thinking on issues relating to wealth and wellbeing, strong organisations, transformative innovation, and the

Student resources

Whether you're a new or continuing student, you can find everything you need here about managing your program and the opportunities available to you.

Alumni

Our alumni may be found in the world’s leading companies, policy agencies and universities.

Contact us

Find contact details for any general enquiries.

Optimal Taxation When the Allocation of Time Matters

Optimal taxation when the allocation of time matters

Dr Maria Racionero and Prof Alison Booth

The labour supply model that underlies the standard optimal tax analysis assumes that time is divided exclusively between work and leisure. This dichotomy in the use of time contrasts with evidence from time use surveys, which show that individuals have alternative uses for their time besides work and leisure.
Recent evidence also suggests that the pattern of time use has changed significantly in the last decades and that there is currently considerable heterogeneity in time use, particularly by education level. This project will explore the implications for optimal tax prescriptions of adopting alternative, more sophisticated models of time allocation that are able to capture the most salient features of recent time use evidence.

Partnership opportunities available

Our College is actively engaged in partnering with industry for the co-creation of value in areas congruent with our research agenda

Find out more >>

Other research you might be interested in

41

Updated:   8 March 2019 / Responsible Officer:  CBE Communications and Outreach / Page Contact:  College Web Team