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Cross-Country Evidence on the Revenue Impact of Tax Reforms:

Amaglobeli, David ; Crispolti, Valerio ; Sheng, Xuguang Simon
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association.  113 (2020)  - p. 1-28 , 2020
Link: https://www.jstor.org/stable/27143968