Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees
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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
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美国国家经济研究局创建时间：
2023-12-01
