Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch
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Discrete policy thresholds are pervasive in tax and regulatory systems and can substantially distort behavior. We show that notches acting as barriers to mobility within a distribution generate distortions extending far beyond the threshold. The same mechanism biases conventional difference-in
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美国国家经济研究局创建时间：
2026-07-01
