Certain Effects of Uncertain Taxes
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We thank Andreas Pieschl, Joel Slemrod, Stefanie Stantcheva, and seminar participants at the University of Michigan, ETH Zurich, and the National Tax Association annual conference for helpful comments on earlier drafts and Saida Khamidova for excellent research assistance. Views and opinions are ours alone, and should not be attributed to the management or Executive Board of the International Monetary Fund. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.