00329pab a2200133 454500008004000000100002200040245004200062260000900104300001400113362000800127650001300135700001800148773002900166180718b2006 xxu||||| |||| 00| 0 eng d aKopczuk, Wojciech aPutting firms into optimal tax theory c2006 ap.130-34. aMay aTaxation aSlemrod, Joel aAmerican Economic Review