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Variations in negative tax rates in current public assistan.. 

, In: Journal of human resources / publ. under the ausp. of the International Relations Research Institute and the Institute for Research on Poverty
an example of administrative discretion 
Heffernan jr., W. Joseph. (1973)  - p. 56-68
Exemplar:  Zentrale: z sow 006/856; Zentrale:Magazin Zs fc 4856