Salience and Taxation with Imperfect Competition
收藏NBER2020-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w27409
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This paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax salience and market structure interact when considering tax
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美国国家经济研究局创建时间：
2020-06-01
