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capital income taxation, realization rule, survey experiment, social economics
taxation of the family, joint taxation, marriage
corporate tax, rents, international competition, antitrust, inequality
Tax, Tax Law, Tax Policy, Framing Effects, Behavioral Economics, Law and Economics
corporate taxation; cash flow taxation; corporate tax incidence
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Controlled Corporations; Delaware Corporate Law; Fiduciary Duties
Fiduciary Law, Excess Returns, Alpha, Diversification
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