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Behavioral Responses to Tax Rates: Evidence from TRA86

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NBER1995-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w5000
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This paper uses the experience after the Tax Reform Act of 1986 to examine how taxes affect three aspects of individual taxpayer behavior: labor supply, total taxable income, and capital gains. The substantial sensitivity of married women's labor supply implies that the efficiency of the tax system
提供机构:
美国国家经济研究局
创建时间:
1995-01-01
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