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taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
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A growing body of evidence suggests that psychological biases can lead different implementations of otherwise equivalent tax incentives to result in meaningfully different behaviors. We argue that in the presence of such failures of "implementation invariance," decoupling the question of optimal...
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A report of the Activities of the European Union in the tax field in 2002.
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