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  • Joel B. Slemrod, Tax Policy and the Economy, Volume 6 (The MIT Press, 1992), chap. 4, https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-6/taxation-and-inequality-time-exposure-perspective.

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Conclusions about inequality based on cross-sectional snapshots of annual income can give a misleading picture of the...

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