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International Aspects of the Taxation of Corporations and Shareholders
This paper systematically analyzes the interaction between recent attempts to integrate the corporate and individual income taxes in several industrial countries and the continuing effort on the part of the sa...
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Taxation and Income Distribution in Latin America: A Critical Review of Empirical Studies
Given the rising importance attached to the redistributional aspects of fiscal policy and the rather large number of tax incidence studies now available for Latin American countries, a survey of 26 such studie...