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| JEL Classification Number: D82 (4) |
| JEL Classification Number: H21 (4) |
| optimal income taxation (4) |
| ||| (4) |
| Asymmetric information (3) |
| comparative statics (2) |
| commitment (1) |
| dynamic optimal taxation (1) |
| Income tax competition (1) |
| JEL Classification Number: H87 (1) |