Non-Neutral Taxation and the Efficiency Gains of the 1986 Tax Reform Act - - A New Look
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The Tax Reform Act of 1986 considerably altered the differentials between taxes on corporate and noncorporate capital. Conventional wisdom, relying on various incarnations of the Harberger model, suggests rather small efficiency effects from these changes in corporate tax wedges. But the Harberger
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美国国家经济研究局创建时间:
1989-05-01



