NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Simplicity and Heterogeneous Learning

Philippe Aghion, Ufuk Akcigit, Matthieu Lequien, Stefanie Stantcheva

NBER Working Paper No. 24049
Issued in November 2017

---- Acknowledgments ----

Stantcheva's work is supported by the National Science Foundation under Grant CAREER No.1654517. Aghion acknowledges support from an Idex grant from Paris-Sciences-et-Lettres (PSL) and by a public grant overseen by the French National Research Agency (ANR) as part of the Investissements d'Avenir program (reference: ANR-10-EQPX-17 - Centre d'acces securise aux donnees–CASD). We thank Alex Gelber, Larry Katz, Henrik Kleven, Magne Mogstad, Andreas Peichl, Dina Pomeranz, Emmanuel Saez, Antoinette Schoar, Joel Slemrod, and seminar participants at Mannheim, Sciences Po, and the NBER Entrepreneurship group, for feedback and comments. We thank Maxime Gravoueille, Vlad Ciornohuz, and especially Simon Bunel, Francois-Xavier Ladant, and Cyril Verluise for outstanding research assistance. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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