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Submitted on: 07 March 2014.
Revised on: 26 April 2014.
Accepted on: 15 May 2014.
___________________Journal of the American Taxation Association
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Submitted on: 09 October 2020.
Revised on: 28 January 2021.
Accepted on: 10 February 2021.
___________________Journal of the American Taxation Association