The Simple Economics of Salience and Taxation
收藏NBER2009-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w15246
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资源简介：
This paper derives empirically implementable formulas for the incidence and efficiency costs of taxation that account for tax salience effects as well as other optimization errors. Contrary to conventional wisdom, the formulas imply that the economic incidence of a tax depends on its statutory
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美国国家经济研究局创建时间：
2009-08-01
