00466cam a22001337a 4500008004000000082001400040100002100054245013300075260003300208300000900241440002700250650002800277700002700305180718b1992   xxu||||| |||| 00| 0 eng d  aL251 Es82  aEstache, Antonio  aEvaluating the asset-based minimum tax on corporations: an option-pricing approachcby Antonio Estache and Sweder van Wijnbergen  aWashington, D.C.bIBRDc1992  a28p.  aWorking Papers WPS 892  aCorporations - Taxation  aWijnbergen, Sweder Van