The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
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https://www.nber.org/papers/w14976
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资源简介：
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall
提供机构：
美国国家经济研究局
创建时间：
2009-05-01
