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On appelle « effets de débordement » le fait que :A. Les contribuables refusent de travailler plus lorsque la charge de l'impôt franchit un seuil.B. Les investissements publics se substituent aux investissements privés.C. Les investissements publics financés par les contribuables d'une juridiction profitent aux habitants des juridictions limitrophes.D. Les effets indirects d'un droit d'accise.
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