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Estimating counterfactual incomes in studies budget incidence (anglais)

The relationship between economies with indirect taxes and total factor incomes is discussed. Comprehensive statistical studies (CSS) of budget incidence assume ceteris paribus conditions for technology, labor supply, and relative prices in estimating the counterfactual or pretax and prespending incomes. The assumption for relative prices is potentially very significant. For example, relative factor prices are considered in the Harberger model of...
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