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Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes

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NBER1998-07-01 更新2025-01-04 收录
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This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy. Although there are increasing returns in both

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1998-07-01
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