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Revenue enhancement and other word games : when is it a tax? ; National Tax Association symposium, Arlington, VA, May 15 - 16, 1989
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The tax elasticity of capital gains and revenue-maximizing rates
Agersnap, Ole
;
Zidar, Owen M.
- In:
American economic review
3
(
2021
)
4
,
pp. 399-416
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