AVERAGING OF INCOME FOR TAX PURPOSES: EQUITY AND FISCAL-POLICY CONSIDERATIONS

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作者：

Holt, Charles C.

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来源：

NATIONAL TAX JOURNAL | 1949年 / 2卷 / 04期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：349 / 361

页数：13

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