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A Note on the Poll Tax |
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| Authors: | Thorsten Clausing |
| Affiliation: | University of Magdeburg, Germany |
| Abstract: | A poll tax is usually seen as the standard example of a lump sum tax and therefore as allocationally efficient. In this paper, it is shown that in a dynamic setting with endogenous fertility, a poll tax may yield a Pareto‐inferior outcome as compared to a percentage consumption tax. |
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