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  • Roger H. Gordon and David F. Bradford, Econometric Studies in Public Finance (Journal of Public Economics, Vol. 14, no. 2, 1980), chap. 2, https://www.nber.org/books-and-chapters/econometric-studies-public-finance/taxation-and-stock-market-valuation-capital-gains-and-dividends-theory-and-empirical-results.

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