Optimal Labor Income Taxation
收藏NBER2012-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18521
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This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income taxation and means
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美国国家经济研究局创建时间：
2012-11-01
