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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures | 96 |
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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures | 1 | 2 | 0 | 5 | 1 | 3 | 0 |
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Fochmann2021_Article_CombatingOverreportingOfDeduct.pdf | 102 |