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Wagstaff, A., van Doorslaer, E.K.A., van der Burg, H., Calonge, S., Christiansen, T., Citoni, G., Gerdtham, U.G. and Gerfin, M. (1999). Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries Journal of Public Economics, 72:73--98.


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    Journal of Public Economics