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Behavioral Feedback Effects and the Revenue-Estimating Process

Jane Gravelle

National Tax Journal, 1995, vol. 48, issue 3, 463-77

Abstract: Analysis of behavioral reponses that are taken into account when measuring the feedback effects of tax changes, current practices include some microeconomic (but no macroeconomic) responses. Questions the advisability of incorporating macroeconomic effects.

Date: 1995
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