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Taxing Top Incomes in a World of Ideas

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NBER2019-04-01 更新2025-01-04 收录
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This paper considers the taxation of top incomes when the following conditions apply: (i) new ideas drive economic growth, (ii) the reward for creating a successful innovation is a top income, and (iii) innovation cannot be perfectly targeted by a separate research subsidy --- think about the

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2019-04-01
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