A Big Data Approach to Optimal Sales Taxation
NBER Working Paper No. 20130
---- Acknowledgements ----
Thanks to Laurence Kotlikoff, Kent Smetters, James McDonald, Frank Caliendo, and Aspen Gorry for helpful comments and insights. We are also grateful for comments from conference participants at the BYU Computational Public Economics Conference 2012 and the Hoover Institution Summer 2013 Computational Economics Workshop, and support from the BYU Macroeconomics and Computational Laboratory. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.