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A General Model of the Behavioral Response to Taxation

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NBER1998-05-01 更新2025-01-04 收录
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https://www.nber.org/papers/w6582
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This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that both the income and substitution effect of taxes depend on both preferences and the
创建时间:
1998-05-01
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