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The Theory of Excess Burden and Optimal Taxation

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NBER1982-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1025
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The purpose of this paper is to present the chronological development ofthe concept of excess burden and the related study of optimal tax theory. A main objective of this exercise is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic structure
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1982-11-01
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