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A Distribution-Neutral Perspective On Tax Expenditure Limitations

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NBER2016-10-01 更新2025-01-04 收录
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A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, because they reduce distortions caused by favoritism for some types of expenditures over others.

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2016-10-01
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