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Type: Conference Papers Authors: James Banks, Peter Diamond and James Mirrlees
This discussion of the tax base covers both traditional income tax vs expenditure tax issues and an analysis of dynamic optimality, risk and returns, and different approaches to wealth taxation.
PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission. Search |
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