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  • Alex Rees-Jones and Dmitry Taubinsky, Tax Policy and the Economy, Volume 32 (University of Chicago Press, 2017), chap. 3, https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-32/taxing-humans-pitfalls-mechanism-design-approach-and-potential-resolutions.

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A growing body of evidence suggests that psychological biases can lead different implementations of otherwise...

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