Complexity and progressivity in income tax design : deductions for work-related expenses
Year of publication: |
2004
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Authors: | Baake, Pio ; Borck, Rainald ; Löffler, Andreas |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 12074214. - Vol. 11.2004, 3, p. 299-312
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