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Federal Reserve Bank of Cleveland
Working Papers (Old Series)
The welfare effects of tax simplification: a general-equilibrium analysis
Jang-Ting Guo
Kevin J. Lansing
Abstract

An analysis of various schemes for simplifying the U.S. tax system, which finds that a uniform tax system performs almost as well as a system with separate taxes on labor and capital incomes, provided that a depreciation allowance is maintained.


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Jang-Ting Guo & Kevin J. Lansing, The welfare effects of tax simplification: a general-equilibrium analysis, Federal Reserve Bank of Cleveland, Working Papers (Old Series) 9409, 1994.
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Keywords: Taxation
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