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  • Patric H. Hendershott, The Effects of Taxation on Capital Accumulation (University of Chicago Press, 1987), chap. 8, https://www.nber.org/books-and-chapters/effects-taxation-capital-accumulation/tax-changes-and-capital-allocation-1980s.

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The paper begins with presentation of a methodology for computing rental costs of capital under any tax regime.Tax law...

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