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This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Because of One Or More … of the Nineteen Studies Reviewed. in General, One Can Conclude That Simpler Taxes Lead to Lower Compliance Costs. …
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In This Note, We Present the Appropriate Forms of Shephard's Lemma, As Well As the Curvature and Homogeneity Properties, for the Case of a Rate-Of- Return Regulated Cost Function Where Capital Is a Quasi-Fixed Input.
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