Optimal Progressivity with Age-Dependent Taxation
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下载链接：
https://www.nber.org/papers/w25617
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资源简介：
This paper studies optimal taxation of earnings when the degree of tax progressivity is allowed to vary with age. The setting is an overlapping-generations model that incorporates irreversible skill investment, flexible labor supply, ex-ante heterogeneity in the disutility of work and the cost of
提供机构：
美国国家经济研究局
创建时间：
2019-03-01
