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JEL Categories: E62, H20, H71, R11. Keywords: Tax Policy ... Tax Burden, like
Average Tax rate, is known to suffer from a number of deficiencies (Nelson, 2000;
Wasylenko, 1997; Gold, 1996; Quan and Beck, 1987; Benson and Johnson, 1986
). ..... The resulting F-statistics for the test of are 4.975 and 4.873, respectively.

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