[26] 参见本书第10章、第11章和第14章。

[27] Philippe Aghion, Vlad Ciornohuz, Maxime Gravoueille, and Stefanie Stantcheva,“Reforms and Dynamics of Income: Evidence Using New Panel Data,” unpublished manuscript, July 1,2019, https: // www. college-de-france. fr/ media/ philippe aghion/ UPL8158439681301526632_Tax_Reforms. pdf.