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The authors thank William Bernhard and Peter Ordeshook for their helpful comments.
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Niou, E.M.S., Tan, G. An analysis of Dr. Sun Yat-sen's self-assessment scheme for land taxation. Public Choice 78, 103–114 (1994). https://doi.org/10.1007/BF01053368
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DOI: https://doi.org/10.1007/BF01053368