Frankel, D. M. (1998). "Transitional Dynamics of Optimal Capital Taxation". Macroeconomic Dynamics. 2 (4): 492–503. doi:10.1017/s1365100598009055. Frankel (p. 493) writes that a wage tax is the "perfect tool" for influencing the quantity of leisure consumption. Page 495 describes the problem of failing to make government commitment to a tax rate credible).
Chamley, C. (1986). "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives". Econometrica. 54 (3): 607–622. JSTOR1911310. Chamley writes that before reaching the golden rule steady state capital income taxes are efficient in the sense that they do not promote deadweight loss through intertemporal consumption substitution.
