@incollection{sproule-jones_user_1994,
	address = {Toronto},
	title = {User {Fees}},
	booktitle = {Taxes as {Instruments} of {Public} {Policy}},
	publisher = {University of Toronto Press},
	author = {Sproule-Jones, M.},
	editor = {Maslove, A. M.},
	year = {1994},
	pages = {3--38}
}

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