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Taxing Consumption and Other Sins

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NBER2006-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w12730
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Throughout American history, the U.S. federal and state governments have imposed excise taxes on commodities such as alcohol and tobacco (and more recently, gasoline and firearms). Rates of such "sin" taxation, and consumption taxation broadly (including sales taxes and value-added taxes), are
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2006-12-01
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