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"Inflation, Deferral and the Neutral Taxation of Capital Gains"
1
(1973) 26 (4) National Tax Journal 565
R Brinner
National Tax Journal
United States
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"Evaluation of Whether the Australian Regime of Income Tax on Capital Gains Satisfies the Macro-Level Policy Objective of Horizontal Equity, An"
(2007) 4 Macquarie Journal of Business Law 213
Sridaran, Maheswaran
Australia
circa
2007
AustLII
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