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Besley TJ, Rosen HS (1999) Sales taxes and prices: an empirical analysis. Natl Tax J 52(2):157.
Hamilton SF (2009) Excise taxes with multiproduct transactions. Am Econ Rev 99(1):458–471.
Keen M (1998) The balance between specific and ad valorem taxation. Fisc Stud 19(1):1–37.
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