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James Banks and Peter Diamond, April 2010,  The base for direct taxation in Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds) Oxford University Press, Book Chapters
James Banks, Peter Diamond and James Mirrlees, April 2007,  The base of direct taxation Conference Papers

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