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  • Charles L. Ballard, Don Fullerton, John B. Shoven, and John Whalley, A General Equilibrium Model for Tax Policy Evaluation (University of Chicago Press, 1985), chap. 6, https://www.nber.org/books-and-chapters/general-equilibrium-model-tax-policy-evaluation/adjustments-data-set-and-specification-parameters.

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