Browsing Department of Business and Management Science by Author "Agersnap, Ole"
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Tax Complexity as Price Discrimination
Agersnap, Ole; Bjørkheim, Julie Brun (Discussion paper;4/24, Working paper, 2024-02-05)Most tax systems around the world are highly complex. While several economists have studied the potential costs associated with tax complexity, few have explored if complexity can also have beneficial effects. In a novel ...