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Simple rules and the Political Economy of Income Taxation: the strengths of a uniform expense rule |
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| Authors: | Delmotte Charles |
| Affiliation: | 1.New York University School of Law, New York City, USA ; |
| Abstract: | European Journal of Law and Economics - The complexity of the U.S. income tax system emerged in part from the differentiated fiscal treatment of specific investments and various sorts of business... |
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