The Base for Direct Taxation
نویسندگان
چکیده
1 This chapter was prepared as part of the Mirrlees Review: Tax Reform for the 21 century. We wish to thank Henry Aaron, Tony Atkinson, Alan Auerbach, Richard Blundell, Malcolm Gammie, Mike Golosov, Jon Gruber, Bob Hall, Dan Halperin, Ken Judd, Louis Kaplow, Gareth Myles, Jim Poterba, Dick Tresch, Aleh Tsyvinski, Iván Werning and Eric Zolt for helpful comments, Ben Etheridge, Catarina Reis, Johannes Spinnewijn and Maisy Wong for research assistance. Financial support from the National Science Foundation under grant SES-0239380 and from the ESRC and Nuffield Foundation through their funding of the Mirrlees review at IFS is gratefully acknowledged.
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