Optimal Dual-Regime Business Tax Systems
收藏NBER2025-11-01 更新2025-11-08 收录
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https://www.nber.org/papers/w34418
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资源简介：
Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to analyze
提供机构：
美国国家经济研究局创建时间：
2025-11-01
