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The Cash Flow Corporate Income Tax

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NBER1986-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1993
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The current debate on tax reform has raised again the question of how the corporate tax system should be altered. The cumulative effect of piece meal changes to the tax system has been to produce major distortions in the pattern of savings and investment and falling revenue in real terms. To
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1986-08-01
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