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capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …
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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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