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AbstractOne of Terence Gorman's insights was that if one wants to derive rules about optimal commodity tax rates (or prices) one should treat quantities consumed as the instruments. This paper builds on Angus Deaton's development of this idea using distance functions. I identify necessary and sufficient conditions for uniform commodity taxation in a static model and the efficiency of various tax structures in a life‐cycle model. One implication is that the optimal interest tax rate may be higher when ordinary or compensated labour supply elasticities are lower.

The second edition of the Historical Dictionary of Hegelian Philosophy covers all aspects of Hegel's thought. It discusses his students and colleagues, as well as key figures who either adopted (and adapted) his thought or attempted to explicate it for later generations. This is done through a chronology, an introductory essay, a glossary of German terms, a bibliography, and over 500 cross-referenced dictionary entries

This book shows that, far from incorporating everything into an all-consuming necessity, Hegel's philosophy requires the novelty of unexpected contingencies to maintain its systematic pretensions. John Burbidge explores how Hegel applied this approach to chemistry, biology, psychology and history, and proposes implications on contemporary science

Abstract.  Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax purposes. If people optimize as assumed in simple life‐cycle models, then it may be that governments can convert a non‐linear income tax system to a proportional consumption tax system. I argue this is plausible for some Canadian households. JEL classification: H21, H24