1. Tax Policy for Economic Recovery and Growth. 121 eCon;E G See;J,2011
2. However, a more recent 2019 study finds inconclusive results about the impact of the personal income tax relative to other types of taxes. Donatella Baiardi et al., Tax Policy and Economic Growth: Does It Really Matter?, 26 int'l tax puB. fin;Oguzhan Akgun;The Effects of the Tax Mix On Inequality and Growth 25 (OECD Econ. Dep't Working Papers No. 1447,2017
3. Morrell, William Bowes, (18 Feb. 1913–11 Dec. 1981)
4. As discussed in note 236, supra, an economics purist might express concern that even though an individual income tax does not result in aggregate declines in labor or (perhaps) savings, individual taxpayers may have varied their behavior in response to the tax. Those taxpayers who altered their behavior would experience a decline in utility, although the behavior of all taxpayers in the aggregate netted each other out. The problem with this 270. BorJas, supra note 260;See David Gamage;The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 tax l. rev,2015
5. Taxation and Economic Growth, 49 nat'l tax;E G See;J,1996