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Choosing between an income tax and a wealth transfer tax David Joulfaian

By: Joulfaian, David.
Material type: ArticleArticlePublisher: 2001Subject(s): ESTADOS UNIDOS | IMPUESTOS | DONACIONES | TRANSMISION DE BIENES | RENTA In: National tax journal vol. 54, nº 3, september 2001, p. 629-643
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