Optimal Taxation in Theory and Practice
收藏NBER2009-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w15071
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资源简介：
We highlight and explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy. As recommended by theory, top marginal income tax rates have declined, marginal income tax schedules have flattened, redistribution has risen with income inequality, and
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美国国家经济研究局创建时间：
2009-06-01
