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Lifetime vs. Annual Perspectives on Tax Incidence

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NBER1991-06-01 更新2025-01-04 收录
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Recent academic research on tax incidence has shifted from an emphasis on static and annual perspectives to examinations of dynamic and lifetime issues. Meanwhile, policy economists are forced to rely on annual data and hence annual analyses. The purpose of this paper is to discuss the nature and

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1991-06-01
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