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Entrepreneurial Taxation with Endogenous Entry

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NBER2013-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w19235
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This paper analyzes Pareto optimal non-linear taxation of profits and labor income in a private information economy with endogenous firm formation. Individuals differ in both their skill and their cost of setting up a firm, and choose between becoming workers and entrepreneurs. I show that a tax
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2013-07-01
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