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Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky
Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky
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This Article explores two prominent issues in current legal literature: the propriety of tax incentives in the federal income tax and the use of economic analysis to examine questions of concern to academic lawyers. One premise of this Article is that there is a connection between these two topics.