Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees
收藏NBER2023-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31912
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资源简介：
This paper proposes a new framework to study the distribution of current taxes and the effects of tax reforms. For current taxes, labor taxes are assigned to the corresponding workers, capital taxes to the corresponding asset owners, and consumption taxes to the corresponding consumers. Current
提供机构：
美国国家经济研究局
创建时间：
2023-12-01
