Taxation and Economic Efficiency
收藏NBER2001-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w8181
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This paper analyzes the distortions created by taxation and the features of tax systems that minimize such distortions (subject to achieving other government objectives). It starts with a review of the theory and practice of deadweight loss measurement, followed by characterizations of optimal
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美国国家经济研究局创建时间：
2001-03-01
