Taxation and Excess Burden: A Life-Cycle Perspective
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A lifetime perspective is appropriate in assessing the welfare implications of government tax policies. Although a number of attempts have been made to ex- amine the excess burden of taxation in life-cycle models, these have tended to ignore the role of human capital accumulation and/or the leisure
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美国国家经济研究局创建时间：
1981-06-01
