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DP5047	Human Capital and Optimal Positive Taxation of Capital Income Author(s): A Lans Bovenberg and Bas Jacobs Published: May 2005
DP866	Computing Effective Tax Rates on Factor Incomes and Consumption: An International Macroeconomic Perspective Author(s): Enrique G Mendoza, Assaf Razin and Linda Tesar Published: January 1994

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