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Corporate taxation and the efficiency gains of the 1986 tax reform act

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Publication:1897298
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DOI10.1007/BF01213941zbMath0830.90030OpenAlexW3124442914MaRDI QIDQ1897298

Jane G. Gravelle, Laurence J. Kotlikoff

Publication date: 30 January 1996

Published in: Economic Theory (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/bf01213941


zbMATH Keywords

tax reformincome taxmutual production model


Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)


Related Items (1)

A theory of capital gains taxation and business turnover







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