Taxing and Spending Policy. Samuels, W. J. & Nagel, S. In Encyclopedia of Policy Studies, pages 483--501. New York: Marcel Dekker, 1983.
bibtex   
@incollection{samuels_taxing_1983,
	title = {Taxing and {Spending} {Policy}},
	booktitle = {Encyclopedia of {Policy} {Studies}},
	publisher = {New York: Marcel Dekker},
	author = {Samuels, W. J. and Nagel, S.},
	year = {1983},
	pages = {483--501}
}

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