Optimal Income Tax Deductions for Mixed Business and Personal Expenditures
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We study the optimal taxation of expenditures that generate income while also serving a consumption function. We characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson-Stiglitz model. Pareto optimality requires a partial deduction for
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美国国家经济研究局创建时间：
2024-12-01
