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Identifying Local Tax Mimicking: Administrative Borders and a Policy Reform

https://doi.org/10.2139/ssrn.2281493
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55/55 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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