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Net Profits Versus Gross Business Taxation: The Swedish Debate

Lars G. Sandberg

The Quarterly Journal of Economics · 1963 · Volume 77 · Issue 4

DOI: 10.2307/1879456

Abstract

Introduction, 657. — The “traditional” position, 658. — The labor rejection of the “traditional” position, 662. — Effects on the level and allocation of investment, 667. — Conclusion, 668.

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