The Impact of Fundamental Tax Reform on the Allocation of Resources
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Recent proposals for fundamental tax reform differ in their relative emphasis on interasset, intersectoral, interindustry, and intertemporal distortions. The model in this paper addresses these multiple issues in the design of taxes on capital incomes. It is capable of measuring the net effects of
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美国国家经济研究局创建时间：
1986-04-01
