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Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...
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This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and …/owner of an SME. Various arguments are presented for and against the targeting of tax incentives …
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