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Corrective Taxation versus Liability

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NBER2010-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w16234
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Taxation and liability are compared here as means of controlling harmful externalities. It is emphasized that liability has an advantage over taxation: inefficiency of incentives arises under taxation when, as would be typical, it would be impractical for a tax to reflect all variables that
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美国国家经济研究局
创建时间:
2010-07-01
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