The Excess Burden of Taxation in the United States

作者: Dale W Jorgenson , Kun-Young Yun

DOI: 10.1177/0148558X9100600406

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摘要: … , we use a hypothetical nondistorting tax system as a standard. In this tax system, all revenue is … on the distribution of welfare among consuming units. To measure the excess burden of …

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