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Neutral taxation of pensions in a comprehensive income tax Dirk Kiesewetter and Rainer Niemann

By: Kiesewetter, Dirk.
Contributor(s): Niemann, Rainer.
Material type: ArticleArticlePublisher: 2003Subject(s): POLITICA FISCAL | NEUTRALIDAD | IMPUESTOS | PENSIONES | RENTA | DEDUCCIONES In: Finanz Archiv v. 59, n. 2, 2002 - 2003, p. 227-248
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