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A Variational Approach to the Analysis of Tax Systems

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NBER2014-12-01 更新2025-01-04 收录
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We develop a general method to study the effects of non-linear taxation in dynamic settings using variational arguments. We first derive general theoretical formulas that characterize the welfare effects of local tax reforms and, in particular, the optimal tax system, potentially restricted within

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2014-12-01
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