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The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …
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Restrictions on work hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971). Our...
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