Optimal Tax Progressivity: An Analytical Framework
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下载链接：
https://www.nber.org/papers/w19899
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资源简介：
What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax system can counteract inequality in initial conditions and substitute for imperfect private insurance against idiosyncratic earnings risk. At the same time, progressivity reduces
提供机构：
美国国家经济研究局
创建时间：
2014-02-01
