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Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship

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NBER1985-01-01 更新2025-01-04 收录
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This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years. Based on the assumption that higher tax rates cause more intensive tax-aversion behavior (tax avoidance and tax evasion),

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1985-01-01
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