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Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax

Optimal TaxationFiscal IssueCorporate TaxLawTax IncentivePigou Meets MirrleesEstate TaxTax PolicyTax LawFiscal PolicyEconomicsPublic PolicyMinimum TaxationTax AvoidanceTax DistortionsPublic FinanceEconomic PolicyBusinessSecond-best Pigouvian Tax