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Helpful comments by J.A. Wilde, R.S. Warren, and especially B.N. Angier are gratefully acknowledged.
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McCaleb, T.S. Tax deductions and credits, direct subsidies, and efficiency in public expenditure. Public Choice 49, 127–141 (1986). https://doi.org/10.1007/BF00181035
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DOI: https://doi.org/10.1007/BF00181035