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On the Timeliness of Tax Reform

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NBER2002-04-01 更新2025-01-04 收录
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This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are identified. This tax reform process can

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2002-04-01
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