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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth, (2006)
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Svec, Justin, (2011)
Optimal fiscal policy in an open economy with capital income shifting and consumer cross-border purchases
Kudła, Janusz, (2015)
Taxes and capital formation : how important is human capital?
Davies, James B., (1989)
Davies, James B., (1991)