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Wildasin, David E. - In: Economics letters 4 (1979) 1, pp. 59-64

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Seidman, Laurence S. - In: Public finance quarterly : PFQ 12 (1984) 1, pp. 3-26

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Seidl, Christian - In: Zur optimalen Besteuerung, (pp. 163-259). 1983

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