Optimal Tax Theory: Econometric Evidence and Tax Policy
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The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and recent econometric evidence for tax policy. Toward this end, Section 2 provides a brief and often heuristic summary of the major results of optimal tax theory. Section 3 reports the
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美国国家经济研究局创建时间：
1976-10-01
