Replacing the Income Tax With a Progressive Consumption tax. Shaviro, D. N. Tax Notes, 2004.
bibtex   
@article{Shaviro2004,
	Author = {Shaviro, Daniel N.},
	Journal = {Tax Notes},
	Number = {2004},
	Pages = {91--113},
	Title = {Replacing the Income Tax With a Progressive Consumption tax},
	Year = {2004}}

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