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~isPartOf:"Tax policy in the real world"
~person:"Kaplow, Louis"
~subject:"Besteuerungsverfahren"
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On Vickrey's income averaging
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Besteuerungsverfahren
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Tax policy in the real world
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How tax complexity and enforcement affect the equity and efficiency of the income tax
Kaplow, Louis
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Tax policy in the real world
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(pp. 381-396)
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1999
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