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Optimal Tax Administration

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NBER2016-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w22408
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资源简介:
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary measure of the impact of administrative interventionsthe
创建时间:
2016-07-01
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