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Financial Law Review > 2021 > 22 > 3 > 185-200
The Scandinavian Journal of Economics > 119 > 3 > 821 - 850
International Tax and Public Finance > 2018 > 25 > 1 > 200-239
International Tax and Public Finance > 2013 > 20 > 2 > 192-224
World Development > 2001 > 29 > 12 > 2059-2074