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VPI and NYU. We are indebted to Geoffrey Brennan and to Yew-Kwang Ng for helpful suggestions. Partial research support for Buchanan's work on this paper was provided by the National Science Foundation.
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Buchanan, J.M., Congleton, R. Proportional and progressive income taxation with utility-maximizing governments. Public Choice 34, 217–230 (1979). https://doi.org/10.1007/BF00129528
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DOI: https://doi.org/10.1007/BF00129528