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Tax Expenditure Estimation and Reporting: A Critical Review

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NBER2008-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w14263
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资源简介:
We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax expenditures generally. We use calculations from NBER's TAXSIM to illustrate some of the problems with the current methodology for estimating tax expenditures. Unlike most previous work on
创建时间:
2008-08-01
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