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Type: Conference Papers Authors: Jonathan Shaw, Joel Slemrod and John Whiting
This paper addresses, from a theoretical and empirical perspective, the practical issues that arise in the operation of a modern tax system, with particular attention to the UK tax system.
PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission. Search |
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