Leseprobe
CONTENTS
I Introduction
II Basic notions of Harberger taxation
III The academic discussion around Harberger taxation and the COST
IV Attribute-dependent taxation
IV.1 Heterogenous evaluation cost
IV.2 Heterogenous degree of loss aversion
V Conclusion
A Appendix
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- Ulrich Roschitsch (Autor:in), 2019, The Common-Ownership Self-Assessed Tax and the current state of Harberger taxation, München, GRIN Verlag, https://www.grin.com/document/492635
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