Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax
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下载链接：
https://www.nber.org/papers/w14439
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资源简介：
This paper explores how alternative assumptions about household portfolio behavior affect estimates of the revenue cost of excluding state and local government interest payments from the federal income tax base. Standard tax expenditure estimates assume that current holders of tax-exempt bonds would
提供机构：
美国国家经济研究局
创建时间：
2008-10-01
