Lump-sum tax or flat income tax? Welfare implications of taxation policy in the presence of social comparison
| Autor: | Huang, Shaoan a, Lien, Jaimie W. a, Yang, Siqun b, Zheng, Jie a, ⁎ |
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| Zdroj: | In International Review of Economics and Finance April 2024 92:20-33 |
| Databáze: | ScienceDirect |
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