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Distinguishing closely held companies for taxation purposes: The Australian experience 1930–1972

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References

1977An Inquiry into the Nature and Causes of the Wealth of Nations6,809 cited
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1979Must Corporate Income Be Taxed Twice?45 cited
1999Taxation research in an accounting context: future prospects and interdisciplinary perspectives26 cited

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2006Accounting History Publications 200523 cited

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