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Do taxes matter? A review of the effect of taxation on economic behavior and output (Inglés)

Economists have stressed that the efficiency costs of taxation are not the obvious costs to taxpayers of handing over payments to the government. Instead, the efficiency costs stem from the efforts of taxpayers to avoid paying money to the government, whether it is consuming less of the taxed good, producing less of the taxed good, smuggling, or just evading taxes. The purpose of this paper is to illustrate with historical examples the efficiency...
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