Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run
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下载链接：
https://www.nber.org/papers/w8833
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资源简介：
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax. However, these important results of optimal tax
提供机构：
美国国家经济研究局
创建时间：
2002-03-01
