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Caren Sureth
University of Paderborn
 
Department of Taxation, Accounting and Finance
Department of Taxation, Accounting and Finance
Warburger Str. 100
Paderborn, 33098
Germany
 
csureth@notes.upb.de
 
www.upb.de/taxation
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
H3 : Fiscal Policies and Behavior of Economic Agents: General