A Note on Taxation as Social Insurance for Uncertain Labor Income
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Various authors, notably Eaton and Rosen (1980a) and Varian (1980), have proposed that income taxation may be justified to some extent on the ground that it serves as social insurance against uncertainties in labor income. They assume that private insurance is unavailable. primarily because of moral
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美国国家经济研究局创建时间：
1991-05-01
