Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity
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https://www.nber.org/papers/w29582
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资源简介：
This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We study unrestricted tax systems on income and
提供机构：
美国国家经济研究局
创建时间：
2021-12-01
