A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets
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Graduated income tax rates and transfer programs create piecewise-linear budget constraints that consist of budget segments and kink points. With any change in these tax rules, each individual may switch between a kink point and a budget segment, between two budget segments, or between two kink
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美国国家经济研究局创建时间：
2003-12-01
