ChapterⅡis the theory frame of behavioral taxation analysis.
第2章,行为税收分析的理论框架。
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Analysis of the behavioral effects of taxation is among the most contentions of all areas of public policy.
有关税收的行为效应分析，是公共政策所有领域最富有争议的问题。
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The Joint Committee on Taxation by agreement with congress is not allowed to consider these behavioral changes when it estimates how budget changes will impact revenue.
FORBES: Blame the Joint Committee on Taxation not the CBO
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