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The Choice Between Income and Consumption Taxes: A Primer

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NBER2006-06-01 更新2025-01-04 收录
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It has now been nearly three decades since the publication of two important volumes that laid out many of the details of how one might implement a progressive consumption tax (Institute for Fiscal Studies, 1978; U.S. Treasury, 1977). Over the years since, many contributions have analyzed the

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2006-06-01
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