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bunching; tax credits; tax evasion; public finance; self-employment
Elasticity of Broad Income, Elasticity of Taxable Income, Personal Income Tax
Asset decumulation, income taxation, Individual Retirement Accounts, investment, required minimum distributions, retirement
Cognitive bias, imperfect competition, internality, internality tax, market failure, optimal taxation
income effects, labor supply, saving, tax credits, unearned income
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