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2 hits:
Working Paper

The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions

Sam Bucovetsky, Michael Smart
CESifo, Munich, 2002
CESifo Working Paper No. 767

Working Paper

Corporate Lobbying and Commitment Failure in Capital Taxation

Nicolas Marceau, Michael Smart
CESifo, Munich, 2002
CESifo Working Paper No. 676