Assertion: taxpayer's tax | /r/HasAspect | smaller disincentive effects
Facets:
value: on lifetime labor supply
type: TRANSITIVE-OBJECT
value: in present value terms
type: OTHER
Source sentences:
text: Second, taxes imposed at death may have smaller disincentive effects on lifetime labor supply and saving than taxes that raise the same revenue (in present value terms) but are imposed during life.