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Abel, A.B., 2007. Optimal capital income taxation. Unpublished Manuscript.
Armenter, R. A note on incomplete factor taxation. 2008 Journal of Public Economics. 92 2275-2281
Auerbach, A.J. Taxation and corporate financial policy. 2002 En : . Elsevier: Amsterdam
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Trabandt, M. ; Uhlig, H. The Laffer curve revisited. 2011 Journal of Monetary Economics. 58 305-327
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