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Tax Neutrality and the Social Discount Rate: A Suggested Framework

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NBER1980-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0457
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There is probably no specific problem in tax analysis which has generated as much study and discussion among economists as the question of how to formulate "neutral" tax incentives for investment. Yet no consensus has been reached concerning the proper approach to take when adjusting taxes.
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1980-02-01
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