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The Vanishing Harberger Triangle

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NBER1990-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3225
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The paper presents a trapped equity model, but instead of studying how taxes affect corporate decisions when a sufficient amount of equity is already in the trap, it asks the question how does the equity get there. To be more specific, the paper analyzes how the double taxation of dividends affects
创建时间:
1990-01-01
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