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Owner-Level Taxes And Business Activity

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Originally published March 8, 2016
Authors Tino Sanandaji
Magnus Henrekson
Date of Reg.
Date of Upd.
ID1654397
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About Owner-Level Taxes And Business Activity


In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. . . .

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