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1 John R. McGowan, Excise Taxes and Sound Tax Policy [i] (1997)

handle is hein.taxfoundation/bpbixz0001 and id is 1 raw text is: TAX mn FOUNDATION Excise Taxes and Sound Tax Policy JOHN R. MCGOWAN, PH.D. ASSOCIATE PROFESSOR OF ACCOUNTING DEPARTMENT OF ACCUNI ING I MAY 1997 SCHOOL OF BUSINESS SAINF LOUIS UNIVERSITY BACKGROUND PAPER j NO. 18