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International Monetary Fund, . (1988). "The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods". In The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods. USA: INTERNATIONAL MONETARY FUND. doi: https://doi.org/10.5089/9781451979541.001