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Taxation & Estate Planning

: TaxProf Blog

Shavell: Corrective Taxation Versus Liability

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Steven M. Shavell (Harvard) has posted Corrective Taxation Versus Liability on SSRN. Here is the abstract: Taxation and liability are compared here as means of controlling harmful externalities. It is emphasized that liability has an advantage over taxation: inefficiency of incentives arises under taxation when, as would be typical, it...

Full post as published by TaxProf Blog on August 16, 2010 (boomark / email).

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