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Rainer Niemann
University of Graz
 
University of Graz
Institute of Accounting and Taxation
Universitaetsstrasse 15
Graz, 8010
Austria
 
niemann@uni-graz.at
 
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
H3 : Fiscal Policies and Behavior of Economic Agents: General