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An Optimal Tax System

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NBER2011-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w17214
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A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is
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2011-07-01
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