Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects
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An influential result in modern optimal tax theory, the Atkinson and Stiglitz (1976) theorem, holds that for a broad class of utility functions, all redistribution should be carried out through labor income taxation, rather than differential taxes on commodities or capital. An important requirement
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美国国家经济研究局创建时间：
2018-01-01
