The equivalence between destination and non-reciprocal restricted origin tax regimes

de Meza, DavidORCID logo; Lockwood, B.; and Myles, Gareth D. (1994) The equivalence between destination and non-reciprocal restricted origin tax regimes. Scandinavian Journal of Economics, 96 (3). pp. 311-328. ISSN 0347-0520
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