Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
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https://www.nber.org/papers/w21757
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资源简介：
This paper reassesses whether the optimal income tax program features an Earned Income Tax Credit (EITC) or a Negative Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation. The paper makes two key contributions. First, it derives a
提供机构：
美国国家经济研究局
创建时间：
2015-11-01
