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Optimal Taxation with Behavioral Agents

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NBER2015-09-01 更新2025-01-04 收录
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This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of optimal taxation: Ramsey (linear commodity

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2015-09-01
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