00365pab a2200133 454500008004000000100002100040245007700061260000900138300001400147362000800161650001300169700002200182773002700204180718b2003   xxu||||| |||| 00| 0 eng d  aAronsson, Thomas  aOptimal taxation and risk-sharing arrangements in an economic federation  c2003  ap.104-20.  aJan  aTaxation  aWilkstrom, Magnus  aOxford Economic Papers