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On the Optimal Progressivity of the Income Tax Code

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NBER2005-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w11044
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This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for
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2005-01-01
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