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Alma, J., Martinez-Vazquez, J. and Schneiderb, F. (2005) “Sizing” the Problem of the Hard-to-Tax. In: Taxing the Hard-to-Tax: Lessons from Theory and Practice, Emerald Group Publishing Limited, Bingley, 11-75.
https://doi.org/10.1016/S0573-8555(04)68802-X

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