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Budgetdefizite steht im Mittelpunkt der Steuerglättungs-Theorie. Der Autor untersucht sowohl verzerrende Steuern auf das …
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According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...
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