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Does the US Tax Code Favor Automation?

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NBER2020-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w27052
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We argue that the US tax system is biased against labor and in favor of capital and has become more so in recent years. As a consequence, it has promoted inefficiently high levels of automation. Moving from the US tax system in the 2010s to optimal taxation of capital and labor would raise
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2020-04-01
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