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Income and Payroll Tax Policy and Labor Supply

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NBER1980-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0610
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This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are also
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1980-12-01
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