Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
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https://www.nber.org/papers/w17616
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资源简介：
This paper presents a model of optimal labor income taxation where top incomes respond to marginal tax rates through three channels: (1) standard labor supply, (2) tax avoidance, (3) compensation bargaining. We derive the optimal top tax rate formula as a function of the three corresponding
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美国国家经济研究局创建时间：
2011-11-01
