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Submitted on: 01 January 1999.
Revised on: 25 January 1999.
Accepted on: 12 February 1999.
NATIONAL TAX JOURNAL
Submitted on: 20 July 2018.
Revised on: 29 July 2018.
Accepted on: 21 August 2018.
NATIONAL TAX JOURNAL---UNIV CHICAGO PRESS
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