Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
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Fundamental tax reform is examined in a heterogeneous overlapping-generations (OLG) model in which agents face idiosyncratic earnings shocks and uncertain life spans. Following Auerbach and Kotlikoff (1987), a Lump-Sum Redistribution Authority is used to rigorously examine efficiency gains over the
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美国国家经济研究局创建时间：
2003-02-01
