Tax Elections & Private Bargaining (Part 2)
Virginia Tax Review 2011, Summer, 31, 1
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Beschreibung des Verlags
IV. Designing the Election Parameters To Facilitate Tax Bargaining Given the possible welfare, distributional, and administrative consequences of the parameters of tax elections, policymakers should take care in the design of those parameters. The key parameters that set the stage for the private bargaining arc (1) the determination of which party or parties has the power to opt out of the default rule, and (2) the choice of default rule: (140)
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