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Transition to and tax-rate flexibility in a cash-flow-type tax

By: Bradford, David F.
Material type: ArticleArticlePublisher: Cambridge, Massachusetts National Bureau of Economic Research 1998Subject(s): IMPUESTO SOBRE EL CONSUMO | IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | INCIDENCIA Y TRASLACION | DOBLE IMPOSICION | RENTA | MODELOS MATEMATICOS | SOCIEDADES In: Tax Policy and Economy, nº 12 p. 151-172
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